Blake and Caroline, two audit managers assigned to the audit of Legolas Enterprises are discussing samples and sample sizes in conjunction with the audit of the client's system of internal control. Blake mentions that back in college when he took an auditing class, he recalled the professor saying that audit sample size was tied to the level of assurance that the auditor ultimately wished to obtain. Which of the following responses by Caroline is most likely to help Blake understand this connection? The professor was mistaken. There really isn't any relationship between the level of assurance the auditor wishes to obtain and the sample sizes used in an audit. Although there is a definite relationship between desired level of assurance and sample size, most auditors simply audit the population of interest when they wish to increase the desired level of assurance. Generally speaking, if an auditor wishes to increase the desired level of assurance, he or she will typically increase sample size. A larger sample size is more representative of the population of interest to the auditor. The relationship between sample size and desired level of assurance is an inverse one. If the auditor wishes to increase his or her desired level of assurance, then he or she will typically decrease sample size proportionately to the desired increase in assurance