QUESTION 27 Assume the following. Sam finds four deviations in a sample of 100 documents. The tolerable rate of deviation is 5%, the expected deviation rate is 3%, and the allowance for sampling risk is 2%. a. What is the upper limit deviation rate (ULRD)? (3 points) b. What is your conclusion based on the sample results? What effect would this result have on your audit planning? (5 points) TTT Arial 3 (12pt) T.EE