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What is an auditor's evaluation of a sample for attributes when a test of 50 documents results in one exception if the tolerable rate is

What is an auditor's evaluation of a sample for attributes when a test of 50 documents results in one exception if the tolerable rate is 6%, the expected population exception rate is 1%, and the allowance for sampling risk is 3%?

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a) Modify the planned assessed level of control risk because the sample exception rate plus the allowance for sampling risk exceeds the tolerable rate.

b) Modify the assessed level of control risk because the tolerable rate plus the allowance for sampling risk exceeds the expected population exception rate.

c) Accept the sample results as support for the planned assessed level of control risk because the sample exception rate plus the allowance for sampling risk is less than the tolerable rate.

d) Accept the sample results as support for the planned assessed level of control risk because the tolerable rate minus the allowance for sampling risk equals the expected population exception rate.

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