If analytical procedures are performed with no indications of likely misstatements, ARIA will ________ and the sample size will ________.
A) remain the same; increase
B) decrease; decrease
C) increase; decrease
D) decrease; increase

Question

Quizplus · Accepted Answer

If analytical procedures show no indications of likely misstatements, the auditor's risk of incorrect acceptance (ARIA) can be increased, allowing for a smaller sample size.

If Analytical Procedures Are Performed with No Indications of Likely