An auditor wishes to calculate the appropriate sample size to

use in testing controls.Based on the following parameters

and the tables provided, what sample size will be used?

Sampling risk i.e. Risk of Overreliance5%

Expected (population) deviation rate 2%

Tolerable deviation rate5%

Appropriate sample size would be:

a.38c.78

b.46d.132

e.181f.None of the above.The answer is ____.