Which of the Following Statements Is Correct Concerning Statistical Sampling

Multiple Choice

Which of the following statements is correct concerning statistical sampling in tests of controls?

A) Deviations from control procedures at a given rate usually result in misstatements at a higher rate.
B) As the population size doubles, the sample size should also double.
C) The auditor does not consider qualitative aspects of deviations.
D) There is an inverse relationship between the sample size and the tolerable rate of deviation.