The following questions relate to use of audit sampling for tests of transaction classes. Select the best response.

a. Given random selection, the same sample size, and the same tolerable rate for the testing of two unequal populations, the risk of assessing control risk too low for the smaller population is 

1. Higher than the risk of assessing control risk too low on the larger population.

2. Lower than the risk of assessing control risk too low on the larger population.

3. The same as the risk of assessing control risk too low on the larger population.

4. Indeterminable relative to the risk of assessing control risk too low on the larger population.

b. The tolerable rate of deviations for a test of controls is generally 1. Lower than the expected rate of errors in the related accounting records.

2. Higher than the expected rate of errors in the related accounting records.

3. Identical to the expected rate of errors in the related accounting records.

4. Unrelated to the expected rate of errors in the related accounting records.

c. If the auditor is concerned that a population may contain exceptions, the determination of a sample size sufficient to include at least one such exception is a characteristic of 

1. Discovery sampling.

2. Variables sampling.

3. Random sampling.

4. Dollar-unit sampling.

d. If all other factors specified in an attribute sampling plan remain constant, changing the tolerable rate from 6 percent to 10 percent, and changing the risk of assessing control risk too low from 3 percent to 7 percent would cause the required sample size to 

1. Increase.

2. Remain the same.

3. Decrease.

4. Change by 4 percent.