In the evaluation of this sample, the auditor decided to increase the level of the preliminary assessment of control risk because the

a. Tolerable deviation rate (7 percent) was less than the computed upper deviation rate (8 percent).

b. Expected population deviation rate (7 percent) was more than the percentage of errors in the sample (3 percent).

c. Computed upper deviation rate (8 percent) was more than the percent- age of errors in the sample (3 percent).

d. Expected population deviation rate (2 percent) was less than the tolerable deviation rate (7 percent).