Basic Difference between tolerable misstatment and tolerable rate of deviation

tolerable misstatement is for financial statements and tolerable rate of deviation is for internal control. an auditor evaluates the effectiveness of the internal control systems of the client in assessing control risk so he/she needs to set tolerable rate of deviation (deviation of internal control systems from the auditor’s expectation). on the other hand tolerable misstatements are set to determine miststements in the financial statements when applying substantive tests (tests of detail). i think you have to know the difference b/n test of control and substantive tests first, then in test of control you need tolerable rate of deviation and in substantive test you need to set tolrable misstatements