The following table depicts the possible outcomes for the auditor's estimated computed upper deviation rate based on a sample relative to the auditor's tolerable deviation rate (.e., the computed upper deviation rate will either be above or below the tolerable deviation rate). The table also depicts the two possible states of the actual population deviation rate compared with the auditor's tolerable deviation rate (the actual population deviation rate is unknown to the auditor). Auditor's Estimate Based on Sample Results Computed upper deviation rate is less. than tolerable deviation rate. Computed upper deviation rate exceeds tolerable deviation rate. Actual Population Deviation Rate Is Less Than Tolerable. Deviation Rate Actual Population Deviation Rate Exceeds Tolerable Deviation Rate. 3 Suppose as a result of sample testing of controls, an auditor assesses control risk higher than necessary given the actual (but unknown) population deviation rate and thereby increases substantive testing. This is illustrated by which of the four possible outcome conditions in the table above?