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.

Question

Quizplus · Accepted Answer

An increase in the tolerable rate of deviation would result in a smaller sample size since the auditor is accepting a higher level of risk. Therefore, option B is the only choice that would not result in a larger sample size.

Which of the Following Would Not Result in the Audit