Which of the following would have the least impact in determining sample size for tests of controls?
A) Expected population exception rate.
B) Risk of assessing control risk too low.
C) Tolerable exception rate.
D) Population size.

Question

Quizplus · Accepted Answer

Population size has least impact on determining sample size for tests of controls because it affects the precision of the estimate only to a small extent. The other factors listed (expected population exception rate, risk of assessing control risk too low, and tolerable exception rate) have a greater impact on the determination of the appropriate sample size.

Which of the Following Would Have the Least Impact in Determining