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:

Synthetic Theory

Also known as the modern synthesis, it combines Darwin's theory of evolution with Mendelian genetics, explaining evolution as changes in gene frequencies within populations.

Evolution

The mechanism by which diverse living entities are considered to have emerged and spread from their predecessors over the course of earthly history.

Genetic Changes

Alterations in the DNA sequence of an organism, which can be due to mutations, gene flow, genetic drift, or natural selection.

Vertebrates

A subphylum of chordates that includes fishes, amphibians, reptiles, birds, and mammals; possess a bony vertebral column.