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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