Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 1

A number of factors influence the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size?
A) Greater reliance on internal controls.
B) Greater reliance on analytical procedures.
C) Smaller expected frequency of misstatements.
D) Smaller amount of tolerable misstatement.