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:

DSM

The Diagnostic and Statistical Manual of Mental Disorders, a handbook used by healthcare professionals as the authoritative guide to the diagnosis of mental disorders.

Political Lobbying

The act of attempting to influence decisions made by officials in the government, most often legislators or members of regulatory agencies, by individuals, groups, or organizations.

Psychiatric Disorders

Mental illnesses characterized by persistent disturbances in thoughts, feelings, or behaviors, significantly affecting one's life and well-being.

Evidence

Information or data that is presented in support of an assertion, claim, or hypothesis, typically used to prove or disprove something in various contexts like legal, scientific, or historical.