An auditor carries out attribute sampling to test a control. The auditor uses bona fide representative sampling techniques to select a sample. The tolerable error rate (TER) is 6%. CASE 1 SER = 4.2% Sample error rate (SER) found by auditor Auditor's conclusion CAN rely/CANNOT rely on tested control CASE 2 SER = 7.2% No - Cannot rely SER>TER CAN Rely (SERTER CAN Rely (SER