Sometimes the auditor makes decisions about the sample size for a test of controls related to how often the control occurs.

Question

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The auditor may consider the frequency of the control in determining the appropriate sample size for a test of controls. For example, if a control occurs very frequently, the auditor may be able to test a smaller sample size and still have a high level of confidence in the control's effectiveness. Conversely, if a control occurs infrequently, the auditor may need to test a larger sample size to gain sufficient evidence.

Sometimes the Auditor Makes Decisions About the Sample Size for a Test