Mathematics

Guest

6 November, 03:04

The sample size for a substantive test of details of an account balance is affected by a number of factors. Assuming all other information remains constant, which of the following would lead to a smaller sample size? A) Less reliance on internal controls.

B) An increase in the amount of tolerable misstatement.

C) Less reliance on substantive analytical procedures.

D) Larger expected frequency of misstatements.