When Conducting Substantive Testing,which of the Following Is Not a Factor

question 6

Multiple Choice

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

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

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