Which of the following indicates that the internal control tested should be relied on to decrease the substantive testing on the related accounts?

	Tolerable Error Rate	Allowance for Sampling Risk	Sample Error Rate
A.	3%	4%	1%
B.	5%	4%	3%
C.	6%	2%	3%
D.	6%	2%	3%

E. 6% 2% 5%