Indicate whether each statement below is true or false. Sample size is inversely related to the tolerable deviation rate. A. True The audit procedure of inquiry commonly requires audit sampling. B. False Sample size has a direct relationship with the expected deviation rate. Haphazard selection allows the auditor to select items judgmentally. When evaluating results of substantive testing using non-statistical methods, the auditor should compare the projected misstatement to the upper misstatement limit