Which of the Following Is Not Correct with Respect to Sample

Multiple Choice

Which of the following is not correct with respect to sample size?

A) In a statistical sampling application,the determination of sample size is used to control the auditor's exposure to sampling risk.
B) As the desired level of sampling risk decreases,the necessary sample size decreases.
C) Auditors determine sample size after defining the characteristic of interest and the population of interest.
D) As the expected misstatement (or expected rate of deviation) increases,the necessary sample size increases.