Nelson next considered the sample size needed for a selection of customers’ accounts receivable for the substantive audit of the total accounts receivable. He presented the following information for two alternative cases:

                                                                                            CASE X     CASE Y

Acceptable risk of incorrect acceptance                        Low         High

Acceptable risk of incorrect rejection                             Low         High

Tolerable dollar misstatement in the account              Small      Large

Expected dollar misstatement in the account              Large      Small

Estimate of population variability                                   Large      Small

Nelson should expect the sample size for Case X to be which of the following?

a. Smaller than the sample size for Case Y

b. Larger than the sample size for Case Y

c. The same as the sample size for Case Y

d. Not determinable relative to the Case Y sample size