When Conducting Substantive Testing, Which of the Following Is Not

question 10

Multiple Choice

When conducting substantive testing, which of the following is not a factor that influences the sample size?

• A) an increase in the tolerable rate of deviation
• B) an increase in the auditor's assessment of the risk of material misstatement
• C) stratification of the population when appropriate
• D) an increase in tolerable misstatement

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Definitions:

Arise Slowly

The recommendation or act of standing up gradually to prevent dizziness or falls, often applicable to individuals with blood pressure issues.

GABA

Gamma-aminobutyric acid (GABA) is the primary inhibitory neurotransmitter in the brain, playing a crucial role in regulating neuronal excitability and involved in anxiety reduction and sleep regulation.

Reduced Anxiety

A state or condition where there is a decrease in feelings of nervousness, worry, or unease.

Sensory Perceptual

Relating to the perception of sensory information from the environment, including how the brain interprets stimuli from the senses.