Which of the following statements is correct concerning statistical sam- pling in tests of controls?

a. Deviations from controls at a given rate usually result in misstate- ments at a higher rate.

b. As the population size doubles, the sample size should also double.

c. The qualitative aspects of deviations are not considered by the auditor.

d. There is an inverse relationship between the sample size and the toler- able deviation rate.