Выражение встречается в следующем контексте:
The same theory is also applied to ex ante audit planning. In planning financial statement auditing using monetary unit sampling one of the factors determining the sample size for a specific account balance is the monetary precision MP or tolerable error. This design parameter is an amount somewhat below the evaluation parameter, the materiality for this account balance, in order to allow for some minor misstatements to occur.

и еще примечание в том же документе к этому предложению:

When expecting a significant but not material population error rate, some auditors tend to decrease their monetary precision in order to increase their substantive test and thereby distinguish between the true error rate and materiality. However, increasing the tolerated number of errors would be a more straightforward manner to achieve this: one should not tighten precision when one expects a less precise result!

Заранее спасибо,

Юрий

tolerable error - допустимая погрешность