An increase in which of the following would cause the sample size in a test of controls to decrease?
A)Expected population deviation rate
B)Risk of overreliance
C)Risk of underreliance
D)Population size

Question

Quizplus · Accepted Answer

An increase in the risk of overreliance allows the auditor to accept a higher chance of relying on a control that is not effective, thus reducing the required sample size.

An Increase in Which of the Following Would Cause the Sample