When assessing the tolerable rate, the auditor should consider that, while deviations from control procedures increase the risk of material errors, such deviations do not necessarily result in error. This explains why: O A recorded disbursement that does not show evidence of required approval may nevertheless be a transaction that is properly authorized and recorded. O Deviations would result in errors in the accounting records only if the deviations and errors occurred on different transactions. o Deviations from control procedures at a given rate would be expected to result in errors at a higher rate. O A transaction that is properly authorized may nevertheless be a transaction that contains a material error