A Number of Factors Can Affect the Size of a Sample

question 8

Multiple Choice

A number of factors can affect the size of a sample for a substantive audit of the details of an account balance.All other factors being equal,which of the following would lead to a larger sample size?

• A)A lower assessed level of control risk.
• B)Using a larger number of effective analytical procedures to obtain evidence about particular assertions.
• C)Smaller expected frequency of account item errors.
• D)Smaller measure of tolerable misstatement.

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