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)?
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| 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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