Question: A number of factors influences the sample size for a substantive test of details of an account balance. All other factors being equal, which of

A number of factors influences the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size?

a. Greater reliance on internal control.

b. Greater reliance on analytical procedures.

c. Smaller expected frequency of errors.

d. Smaller measure of tolerable misstatement.

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