At 10% risk (90% reliability) a sample of 200 items has been drawn and tested. The upper precision limit (tolerable rate) is 3% Which of the following statements is true? Select one a if two deviations were found, the population would be acceptable. b. If four deviations were found, the population would be acceptable. C. The auditor should assume that each deviation results in a misstatement in the accounting records. d. A tolerable rate of 3% indicates a high planned assessed level of control risk for the control tested