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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Definitions:

Piagetian

Pertaining to the theories of cognitive development proposed by Jean Piaget, emphasizing stages of children's intellectual growth and how they understand the world.

Behaviorist

A psychologist or scientist who studies and applies behaviorism, a theory that all behaviors are learned through interaction with the environment.

Stress Hormones

Chemicals released in the body during stress, such as cortisol and adrenaline, which prepare the body for a fight-or-flight response.

Neurobiological Regulation

The mechanisms by which the nervous system controls and regulates body functions and maintains homeostasis.