1. Which of the following sample planning factors would influence the sample stze for a substantive test of details for a specific account Measure of tolerable misstatement No Yes Expected amount of misstatements A. I No B Yes C No DYes es 2. When testing the valuation assertion for investment accounts, a major concern for auditors is that there may be an "other than temporary impairment (OTTI) in the value of a given investment. All of the following are potential impairment indicators EXCEPT A. Fair value is difficult to calculate B. The decline in fair value has existed for an extended period C. Fair value has declined, and management does not have the intent or ability to hold the investment long enough for the fair value to recover D. Fair value is significantly below cost E. All of the above are potential indicators of impairment