An Auditor Uses Sampling Tables to Determine Planned Sample Size

Multiple Choice

An auditor uses sampling tables to determine planned sample size for a test of controls. If they specify a risk of assessing control risk too low of five per cent and a tolerable deviation rate of six per cent and expects no deviations, the planned sample size should be: (Use the following table to determine your answer.)
Number of factors for sampling risks of:

A) 60.
B) 50.
C) 18.
D) Some other amount.