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In testing controls, the computed upper limit rate of deviation (ULRD) of the sample is less than the auditor s tolerable rate of deviation

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In testing controls, the computed upper limit rate of deviation (ULRD) of the sample is less than the auditor s tolerable rate of deviation (TDR). Would the auditor decide to rely on the control or not? Rely on control / Do not rely on control. is the auditor at risk of over- or under-reliance on the control? Under-reliance I Over-reliance

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