How Would Increases in Tolerable Misstatement and Assessed Level of Control

Multiple Choice

How would increases in tolerable misstatement and assessed level of control risk affect the sample size in a substantive test of details?

A) An increase in tolerable misstatement would increase sample size, but an increase in assessed level of control risk would decrease sample size.
B) Both an increase in tolerable misstatement and an increase in assessed level of control risk would increase sample size.
C) Both an increase in tolerable misstatement and an increase in assessed level of control risk would decrease sample size.
D) An increase in tolerable misstatement would decrease sample size, but an increase in assessed level of control risk would increase sample size