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C is corrent because when the deviation rate in the auditor’s sample is less than the tolerable rate (despite the fact that the deviation rate in the population exceeds the tolerable rate), the auditor may incorrectly conclude that the control is operating more effectively than it actually is.
A is incorrect because when the sample deviation rate exceeds the tolerable rate the auditor will conclude that the control is ineffective and therefore not incorrectly assess control risk lower than appropriate.
B is incorrect because if the sample deviation rate exceeds the tolerable rate when the population deviation rate is less than the tolerable rate, the auditor will incorrectly assess control risk at a higher level than is appropriate.
D is incorrect because, when the deviation rate is less than the tolerable rate, control risk will not be assessed lower than is appropriate since the control is operating effectively.