If other factors are held constant, what happens to the sample size of substantive tests of details

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If other factors are held constant, what happens to the sample size of substantive tests of details (becomes larger or smaller) when

a. Reliance on the internal control structure increases?

b. Reliance on analytical procedures and other substantive tests of details decrease?

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Related Book For  book-img-for-question

Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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