An auditor uses their professional judgement to determine the tolerable rate of deviation when testing controls. Which of the following is accurate?

$$ if a lower tolerable rate of deviation is set, the sample size will be increased

$$ if a higher tolerable rate of deviation is set, the sample size will be increased O there is no relationship between the tolerable rate of deviation and sample size

$$ if a lower tolerable rate of deviation is set, the sample size will be decreased