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It is regarding the actual risk rate as per the assessment of the auditor and the risk tolerance rate that can be withstand. If the Tolerance rate is on a higher side, it is a safety level and on the safer side.
Agree with Mr. Georgei assei answer.
Risk control risk assessment is very low (or so-called risk increased reliance) accepted by the auditor and that there would be safety ratio checker is designed to get them, and usually these risks be5% and the corresponding security level of95%