Question: How would increases in tolerable misstatement and assessed level of control risk affect the sample size in a substantive test of details (variables sample method)?

How would increases in tolerable misstatement and assessed level of control risk affect the sample size in a substantive test of details (variables sample method)?

Increase in tolerable misstatement

Increase in assessed level of control risk

A

Increase sample size

Increase sample size

B

Increase sample size

Decrease sample size

C

Decrease sample size

Increase sample size

D

Decrease sample size

Decrease sample size

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