Question 15 3 pts The diagram below depicts an auditor's computed upper exception rate (CUER) compared with the tolerable exception rate (TER), and also depicts the true population exception rate compared with the tolerable exception rate. As a results of tests of controls, the auditor incorrectly accepted a control as effective. This is indicated by which cell? True State of Population Exception rate exceeds tolerable exception rate Auditor's Estimate based on Exception rate is less than Sample Results tolerable exception rate CUER is less than tolerable exception rate CUER exceeds tolerable exception rate 1 INI II IV 01 O11 O III OIV