Fact Pattern: An auditor desired to test credit approval on 10,000 sales invoices processed during the year. The auditor designed a statistical sample that would provide 1% risk of overreliance (99% confidence) that not more than 7% of the sales invoices lacked approval. The auditor estimated from previous experience that about 2.5% of the sales invoices lacked approval. A sample of 200 invoices was examined, and seven of them were lacking approval. The auditor then determined the achieved upper deviation limit to be 8%. In the evaluation of this sample, the auditor decided to increase the level of the preliminary assessment of the risk of material misstatement because the Achieved upper deviation limit (8%) was more than the percentage of deviations in the sample (3.5%). Expected deviation rate (7%) was more than the percentage of deviations in the sample (3.5%). Expected deviation rate (2.5%) was less than the tolerable deviation rate (7%). Tolerable deviation rate (7%) was less than the achieved upper deviation limit (8%)