an auditor planning test of controls specifies a risk of assessing control risk too low of 10% and a tolerable deviation rate of 5% and expects one deviation. given these specifications, calculate what the planned sample size should be:

(use the following table to determine your answer.)

a number of factors for sampling risks of:

deviations 10% 5%

0 2.4 3.0

1 3.9 4.8

2 5.3 6.3

3 6.7 7.8