Delta of Projection and Tolerable Rate of Deviation Confidence Level This risk is the possibility that the assessed level of control risk based on the sample is greater than the true operating effectiveness of the control. The risk that sample results will indicate that a population is not materially misstated when, in fact, it is materially misstated. The risk that sample results will indicate that a population is materially misstated when, in fact, it is not. This most important risk is the possibility that the assessed level of control risk based on the sample is less than the true control risk based on the operating effectiveness of the controls. increases the efficiency of most sampling plans by reducing the variability of items to estimate the rate of deviation (occurrence) in a population used for locating at least one deviation Delta of Projection and Tolerable Rate of Deviation Confidence Level This risk is the possibility that the assessed level of control risk based on the sample is greater than the true operating effectiveness of the control. The risk that sample results will indicate that a population is not materially misstated when, in fact, it is materially misstated. The risk that sample results will indicate that a population is materially misstated when, in fact, it is not. This most important risk is the possibility that the assessed level of control risk based on the sample is less than the true control risk based on the operating effectiveness of the controls. increases the efficiency of most sampling plans by reducing the variability of items to estimate the rate of deviation (occurrence) in a population used for locating at least one deviation