A Number of Factors Influence the Sample Size for a Substantive

question 7

Multiple Choice

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

• A)Greater reliance on internal controls.
• B)Greater reliance on analytical procedures.
• C)Smaller expected frequency of misstatements.
• D)Smaller measure of tolerable misstatements.

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Definitions:

Gestalt Therapist

A therapist who practices Gestalt therapy, focusing on the individual's experience in the present moment and the integration of body and mind.

Overvalues Body

A cognitive bias where an individual places excessive importance on physical appearance and body image.

Cognitive Therapy

A form of psychotherapy that aims to modify dysfunctional emotions, behaviors, and thoughts through a process of identifying and challenging negative patterns and beliefs.

Psychoanalysis

A therapeutic approach created by Sigmund Freud that explores unconscious motivations and conflicts as they relate to mental disorders.