Which of the Following Set of Conditions Would Provide the Auditor

Multiple Choice

Which of the following set of conditions would provide the auditor the smallest sample size under monetary unit sampling (MUS) (RIA = risk of incorrect acceptance,TM = tolerable misstatement,PS = population size) ?

A) RIA = 5%, TM = $15,000, PS = $200,000.
B) RIA = 5%, TM = $10,000, PS = $200,000.
C) RIA = 5%, TM = $10,000, PS = $100,000.
D) RIA = 5%, TM = $15,000, PS = $300,000.