When an auditor of a nonissuer uses statistical sampling techniques to perform a test of controls related to an assertion, factors that influence the sample size include:

A$.$

The assurance obtained from other substantive procedures directed at the same assertion.

B$.$

The tolerable misstatement.

C$.$

The expected rate of deviation of the population to be tested.

D$.$

The nonissuer's assessment of the risk of material misstatement.