2. When assessing the tolerable population deviation rate, the auditor should consider that, although control deviations increase the risks of material misstatement, such deviations do not necessarily result in misstatements. This consideration explains why
A. Deviations at a given rate ordinarily would be expected to result in misstatements at a higher rate.
B. A recorded disbursement that does not show evidence of required approval may nevertheless be a transaction that is properly authorized and recorded.
C. A recorded disbursement that is properly authorized may nevertheless be a transaction that contains a material misstatement.
D. Deviations would result in misstatements in the accounting records only if the deviations and the misstatements occurred on different transactions.
.