To Determine the Sample Size for Tests of Controls,the Auditor

To determine the sample size for tests of controls,the auditor needs to estimate the following information based on his professional judgment

A) the relative rate of deviation for the population to be tested
B) the realizable rate of deviation for the population to be tested
C) the desired level of assurance that the actual rate of deviation is not exceeded by the tolerable rate of deviation
D) the number of sampling units in the population if the population is very small,less than 500