When determining tolerable exception rate $($TER$),$

A$.$ if only one internal control is used to support a low control risk assessment for an objective, TER will be higher for the attribute than if multiple controls are used to support a low control risk assessment for the same objective.

B$.$ the auditor considers the degree of reliance to be placed on the control and the significance of the control to the audit.

C$.$ a smaller sample size is needed for a low TER than for a high TER.

D$.$ control deviations increase both the risk of material misstatements in the accounting record, and will always result in misstatements.