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As a result of tests of controls, an auditor incorrectly assessed control risk too high and increased substantive testing. This assessment occurred because the true

As a result of tests of controls, an auditor incorrectly assessed control risk too high and increased substantive testing. This assessment occurred because the true deviation rate in the population was:

a. less than the deviation rate in the auditor's sample.

b. more than the deviation rate in the auditor's sample.

c. more than the risk of assessing control risk too low based on the auditor's sample.

d. less than the risk of assessing control risk too low based on the auditor's sample.

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