Assume that at a 10% risk of overreliance, a sample of 200 items has been drawn and tested, and the upper limit rate of deviation is determined to be 3%. The sample was planned with a tolerable deviation rate of 5%. Which of the following statements is true? The auditor would rely on the control as being effective because the upper limit rate of deviation does not exceed the 10% risk of overreliance O The auditor cannot assume that each deviation discovered results in a misstatement in the financial statements. OA tolerable deviation rate of 5% indicates a high planned assessed level of control risk for the control tested. O The auditor would not rely on the control as being effective because the tolerable error rate exceeds the upper limit rate of deviation