To determine an optimum sample size when sampling methods are used in a substantive test, all of

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To determine an optimum sample size when sampling methods are used in a substantive test, all of the following factors must be considered except the

a. Variation in the population.

b. Risk levels the auditor is willing to accept.

c. Deviation occurrence rate the auditor expects to exist in the sample.

d. Tolerable misstatement.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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