Assume that your audit assistants also performed tests of controls on a sample of $200$ purchases. During the tests they found that $16$ purchases did not comply with the control procedures as laid down. This gave a sample deviation rate of $8\%.$ After performing the tests, the audit assistant noted the following conclusion:

$$The deviation rate of $8\%$ is below the quantitative materiality level of $10\%$ as outlined in the accounting standards. Therefore, controls over purchases can be relied on$.$

Critically evaluate the appropriateness of the assistant$$s evaluation of sampling results relating to the tests of controls on purchases.