Which of the following would not cause the audit team to select a larger sample of items under a monetary unit sampling application?
a. A reduction in the risk of incorrect acceptance from 10 percent to 5 percent.
b. An increase in the tolerable misstatement from $ 30,000 to $ 60,000.
c. An increase in the expected misstatement from $ 20,000 to $ 40,000.
d. All of these would result in selecting a larger sample.