Q:

A number of factors influence the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size?

belongs to book: AUDITING & ASSURANCE SERVICES | A Systematic Approach|William F.Messier, Steven M.Glover, Douglas F. Prawitt|10th Edition| Chapter number:9| Question number:9.32

Ibrahimhamm

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2022-06-29

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A number of factors influence the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size?

Greater reliance on analytical procedures
Smaller expected frequency of misstatements
Smaller amount of tolerable misstatement
Greater reliance on internal controls

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Ibrahimhamm

2022-06-29

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C. Smaller amount of tolerable misstatement

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