In Planning a Statistical Sample for a Test of Controls,an

Multiple Choice

In planning a statistical sample for a test of controls,an auditor increased the expected population deviation rate from the rates observed in prior audits because of the results of prior tests of controls and the overall control environment.The auditor most likely would then increase the planned:

A) Tolerable rate of deviation.
B) Allowance for sampling risk.
C) Risk of overreliance.
D) Sample size.