Which of the following is not correct regarding an attributes sample to test the operating effectiveness of controls? a. there may be deviations in the population even if the sample does not disclose any deviations b. the greater the number of deviations in the sample, the larger the detection risk C. the fewer the number of deviations in the sample the lower fof material misstatement. d. the greater the number of deviations in the sample, the the greater the confidence that the upper confidence limit is less that the maximum tolerable deviation rate.