As the Auditor, You Are Assessing the Proper Sample Size

Multiple Choice

As the auditor, you are assessing the proper sample size to use in testing controls. When using attributes sampling, which of the following is most correct?

A) A 10% change in population size will have the least effect on sample size.
B) A 10% change in the tolerable deviation rate will have the least effect on sample size.
C) A 10% change in the expected deviation rate will have the least effect on sample size.
D) A 10% change in the tolerable deviation rate will have the most effect on sample size.