Nelson Williams was considering the sample size needed for a selection of sales invoices for the test of controls audit of the LoHo Company’s internal controls. He presented the following information for two alternative cases:

                                                                                           CASE A       CASE B

Acceptable risk of underreliance                                    High           Low

Acceptable risk of overreliance                                       High           Low

Tolerable deviation rate                                                   High           Low

Expected population deviation rate                               Low            High

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

a. Smaller than the sample size for Case B.

b. Larger than the sample size for Case B.

c. The same as the sample size for Case B.

d. Not determinable relative to the Case B sample size.