Question: 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

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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