Which of the following sample planning factors would influence the sample size for a substantive test of details for a specific account?

a. Expected amount of misstatements

b. Measure of tolerable misstatement

Both A and B

a. Expected amount of misstatements

b. Measure of tolerable misstatement

Explanation:

Substantiative test for results is an audit technique that is used to address. identified risk of material misstatements in financial statements. It is used to determine if balances and disclosures of a financial statement are accurate.

Types of substantiative tests include: examination, physical observation, recalculation, third party confirmation, inquiry, and reperformance.

When sampling both expected amount of misstatements and measure of tolerable misstatements will affect sample size.

Option "A" is correct. Expected amount of misstatements