Problem: As a result of tests of controls, an auditor under relied on internal control and increased substantive testing. This under-reliance occurred because the true deviation rate in the population was:
- less than the risk of assessing control risk too low on the auditor's sample.
- less than the deviation rate in the auditor's sample.
- more than the risk of assessing control risk too low on the auditor's sample.
- more than the deviation rate in the auditor's sample.