Which of the following would not cause the audit team to select a larger sample of items under a monetary unit sampling application?
A. A reduction in the risk of incorrect acceptance from 10 percent to 5 percent.
B. An increase in the tolerable misstatement from $30,000 to $60,000.
C. An increase in the expected misstatement from $20,000 to $40,000.
D. All of the above would result in selecting a larger sample.
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