Carson,CPA,judged That His Test of Controls of the Company's 10,000

Multiple Choice

Carson,CPA,judged that his test of controls of the company's 10,000 sales transactions should be based on a risk of overreliance of 10%,a tolerable rate of deviation of 8%,and an expected population deviation rate of 3.75%.Using the AICPA Sample Size tables,which of the following modifications would not affect Carson's sample size?

A) Decrease in the risk of overreliance from 10% to 5%.
B) Increase in the tolerable rate of deviation from 8% to 10%.
C) Increase in the expected population deviation rate from 3.75% to 4%.
D) Decrease in the tolerable rate of deviation from 8% to 7%.