$52$

$53$

$54$

$55$

$56$

$57$

$58$

$59$

$60,61,62$

$63$

$64$

$72$

$73$

$74$

$75$

$76$

$77$

$78$

$08$

number of 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?

Increased use of analytical procedures to obtain evidence about particular assertions.

A lower assessed risk of material misstatement.

Smaller measure of tolerable misstatement.

Smaller expected frequency of deviations.