give the answer without explaination

When using a statistical sampling plan for a test of controls, the auditor would probably require a smaller sample if the Select one: a. population increases. b. tolerable misstatement decreases. c. allowable risk of over-reliance increases. d. expected deviation rate increases. Which of the following statements is most appropriate concerning the audit of related-party transactions? Select one: a. An auditor should substantiate that related-party transactions were on terms equivalent to those that prevail in arm's-length transactions. b. An auditor should determine whether specific transactions would have occurred if the parties had not been related c. The audit procedures directed toward identifying related-party transactions should include considering whether transactions are occurring but not being given proper accounting recognition d. In the absence of evidence to the contrary, related-party transactions should be assumed to be outside the ordinary course of business