Tolerable deviation rate Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Tolerable deviation rate This topic has 0 replies, 1 voice, and was last updated 14 years ago by nrjsma. Viewing 1 post (of 1 total) Author Posts March 11, 2012 at 5:54 am #51804 nrjsmaParticipant Topics: 45Replies: 30☆☆ As we know that controls can never be completely reliable, so why tolerable deviation rate for test of controls is 0 and maximum 2 failures? Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In