Problem

Which of the following would not result in the audit team’s selecting a larger sample of c...

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.

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