Which of the Following Statements Is Correct Concerning Statistical Sampling

Which of the following statements is correct concerning statistical sampling in tests of controls?

A) As the population increases,the sample size should increase proportionally.
B) The expected population deviation rate can either be based on prior audits or a small sample of controls examined in the current year.
C) There is an inverse relationship between the expected population deviation rate and sample size.
D) In determining the tolerable rate of deviation,an auditor considers the desired level of detection risk.