How Would Decreases in Tolerable Misstatement and Assessed Level of Control

Multiple Choice

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

A) A decrease in tolerable misstatement would decrease sample size, while a decrease in assessed level of control risk would increase sample size.
B) Decreases in both tolerable misstatement and assessed level of control risk would decrease sample size.
C) Decreases in both tolerable misstatement and assessed level of control risk would increase sample size.
D) A decrease in tolerable misstatement would increase sample size, while a decrease in assessed level of control risk would decrease sample size.