Which of the Following Statements Best Describes a Relationship Between

Which of the following statements best describes a relationship between sample size and other elements of auditing?

A) If materiality increases, so will the sample size.
B) If the desired level of assurance increases, sample sizes can be smaller.
C) If materiality decreases, sample size will need to increase.
D) There is no relationship between sample size and materiality or the desired level of assurance.