List four factors that would cause the auditor to use a lower percentage for establishing tolerable misstatement

high risk of misstatement within the account balance, class of transaction, or disclosure.
increased number of accounting issues that require significant judgment and/or more estimates with high estimation uncertainty.
a history of material weaknesses, significant deficiencies, and/or a high number of deficiencies in internal control.
high turnover of senior management or key financial reporting personnel.