While Performing an Audit of Accounts Payable,Clayton,CPA,is Using Variables Sampling

Multiple Choice

While performing an audit of accounts payable,Clayton,CPA,is using variables sampling to determine the audited value of the account based on selected purchase orders.Which of the following options is most likely to reduce the necessary sample size?

A) A decrease in the level of tolerable misstatement.
B) An increase in the expected level of misstatement.
C) An increase in the variability of the size of accounts payable transactions.
D) An increase in the necessary risk of incorrect acceptance.