Which of the following statements is correct concerning statistical sampling in tests of controls?

a. As the population size increases, the sample size should increase proportionately.

b. Deviations from specific internal control procedures at a given rate ordinarily result in misstatements at a lower rate.

c. There is an inverse relationship between the expected population deviation rate and the sample size.

d. In determining tolerable rate, an auditor considers detection risk and the sample size.