Which of the following is not correct regarding an attributes sample to test the operating effectiveness of controls?

a) the fewer the number of deviations in the sample the lower the risk of material misstatement

b) there may be deviations in the population even if the sample does not disclose any deviations

c) the greater the number of deviations in the sample, the larger the detection risk

d) the greater the number of deviations in the sample, the greater the confidence that the upper confidence limit is less that the maximum tolerable deviation rate.