Question: 20.Various factors influence the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following
20.Various factors influence 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) Smaller measure of tolerable misstatement.
(b) Greater reliance on analytical procedures.
(c) Lower assessment of control risk.
(d) Smaller expected frequency of misstatements.
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