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

---

Definitions:

Replacement Shipment

Sending out a new or additional shipment to replace defective or missing products originally dispatched.

Commercial Unit(s)

A standard of measure, quantity, or grade of goods that is treated as a whole for commercial purposes, especially in sale or lease transactions.

Rare Coins

Unique or scarce monetary coins which are collected for their historical, cultural, or investment value.

Chinese Gold Panda

The Chinese Gold Panda is a series of gold bullion coins issued by the People's Republic of China, noted for its changing panda-themed designs.