Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 101

Which of the following would not result in the audit team's selecting a larger sample of controls for examination?
A) A reduction in the risk of overreliance from 10 percent to 5 percent.
B) An increase in the tolerable rate of deviation from 3 percent to 6 percent.
C) An increase in the expected population deviation rate from 2 percent to 4 percent.
D) All of the above would result in a larger sample of controls.