A Number of Factors Influence the Sample Size for a Substantive

Multiple Choice

A number of factors influence the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size?

A) Greater reliance on internal controls.
B) Greater reliance on analytical procedures.
C) Smaller expected frequency of misstatements.
D) Smaller measure of tolerable misstatements.