In nonstatistical sampling for tests of controls, increasing the desired confidence level results in a:
A)higher tolerable deviation rate.
B)lower expected deviation rate.
C)larger sample size.
D)smaller sample size.

Question

Quizplus · Accepted Answer

Increasing the desired confidence level implies that the auditor desires a higher level of confidence in the sample results. To achieve this, the sample size needs to be increased, as a larger sample size reduces the sampling risk and improves the precision of the sample results. Therefore, a larger sample size is necessary to achieve a higher confidence level in nonstatistical sampling for tests of controls.

In Nonstatistical Sampling for Tests of Controls, Increasing the Desired