Patrizia Montani is considering the sample size needed for a selection of sales invoices relating to the test of internal controls of the Caistor Company. She is determining the acceptable risk and deviation rates and is trying to determine how the risk and deviation rate impact the sample size. Which of the following will encourage Patrizia to select a larger sample size? A high acceptable risk of underreliance A low acceptable risk of overreliance A high tolerable deviation rate A low tolerable deviation rate A low expected population deviation rate A high expected population deviation rate The acceptable risk of underreliance or overreliance does not impact sample size