The audit team will choose to reduce the reliance on controls if the _____ is greater than

Question:

The audit team will choose to reduce the reliance on controls if the _____ is greater than the _____
a. Tolerable rate of deviation; upper limit rate of deviation.
b. Upper limit rate of deviation; tolerable rate of deviation.
c. Expected rate of deviation; tolerable rate of deviation.
d. Tolerable rate of deviation; expected rate of deviation.