An auditor uses an attribute sampling plan to determine whether large expenditures are being properly approved. The auditor is willing to accept a 2% risk of assessing control risk too low, and has a tolerable rate of 5%. A sample of 100 invoices is selected, and only one is found to be lacking appropriate approval. One invoice selected by the auditor cannot be located. Which statement is true?

a) Since the sample deviation rate is less than the tolerable rate, the auditor should rely on this control.

b) There is not enough information given to determine whether the auditor should rely on this control.

c) Since the auditor has a tolerable rate of 5%, he or she can be 95% certain that he or she will make a correct decision.

d) The invoice selected by the auditor that cannot be located is ignored in the calculation of the sample deviation rate.