In Statistical Sampling,setting the Appropriate Confidence Level and Desired Sample

Multiple Choice

In statistical sampling,setting the appropriate confidence level and desired sample precision are decisions made by the auditor that will affect sample size for a substantive procedure.Which of the following should not be a factor in the choice of desired precision?

A) The sampling risk.
B) The size of an account balance misstatement considered material.
C) The audit resources available for execution of the sampling plan.
D) The objectives of the audit test being conducted.