Factors that influence sample size

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Reference no: EM1354939

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. Great reliance on analytical procedures.

C. Smaller expected frequency of misstatements.

D. Smaller amount of tolerable misstatement.

Reference no: EM1354939

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