When Testing Controls, a Decrease in the Sample Size Will

question 18

Multiple Choice

When testing controls, a decrease in the sample size will occur when there is

• A) an increase in the tolerable rate of deviation.
• B) a decrease in the tolerable rate of deviation.
• C) an increase in the extent to which the auditor's risk assessment takes into account relevant controls.
• D) an increase in the number of sampling units in the population.

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