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.

---

Definitions:

Middle

The central point or part of something.

Impulses

Electrical or chemical signals transmitted through neurons that facilitate communication within the brain and between the brain and the rest of the body.

Center

A point of convergence or a central focal point.

Appendices

Plural for appendix; can refer either to additional material at the end of a book or document, or to a small tube-like sac attached to the large intestine in the human body.