An audit manager assigned to the attestation engagement of Parker Enterprises is discussing sample size determination with an audit

staff associate. The audit staff associate is questioning why samples may be different sizes, as it would seem to make more sense to

keep sample sizes consistent to add an element of uniformity to the audit. Which of the following factors could the audit manager use

as reasons why sample sizes might differ? $($Select all that apply.$)$

If the auditors determine that it is unlikely that assurance will be obtained from other tests, sample size will typically be

increased.

If the auditors determine that the tolerable misstatement is lower, then the sample size will need to be larger.

If the auditors expect a large amount of misstatements in a particular population, they will typically want smaller sample

sizes to compensate for this.

If auditors determine that the risk of material misstatement is high, then the sample size is typically lowered to obtain

additional assurance.