The sample size of a test of controls varies inversely with:

Question

Quizplus · Accepted Answer

Choice "D" is correct. The sample size for a test of controls varies directly with the expected deviation rate and inversely with the tolerable rate. If the auditor expects more errors, he or she would increase sample size; conversely, if the tolerable rate of deviation increases, not as many items need to be selected. Choices "A", "B", and "C" are incorrect, per the above Explanation.

The Sample Size of a Test of Controls Varies Inversely