Identify the factors an auditor uses to decide the appropriate ARO. Compare the sample size for an ARO of 10 percent with that of 5 percent, all other factors being equal. C. Identify the factors an auditor uses to decide the appropriate acceptable rist of overreliance (ARO). (Select all statements that apply. If an input field is not used in the table leave the input field empty.) Identify the factors an auditor uses to decide the appropriate ARO. Compare the sample size for an ARO of 10 percent with that of 5 percent, all other factors being equal. Identify the factors an auditor uses to decide the appropriate acceptable rist of overreliance (ARO). (Select all statements that apply. If an input field is not used in the table leave the input field empty.) ARO is affected by the definition of the attribute. ARO is affected by the degree the auditor wishes to reduce assessed control risk below the maximum. ARO is affected by the degree the auditor wishes to reduce the computed upper exception rate. ARO is affected by the degree the auditor wishes to reduce the estimated population exception rate. ARO is affected by the importance of the attribute in the audit plan. ARO is the result of an auditor's judgment. List the major decisions that the auditor must make in using statistical attributes sampling. State the most important considerations involved in making each decision. Begin by selecting the decisions the auditor must make in using statistical attributes sampling. (If an input field is not used in the table leave the input field empty.) Does audit sampling apply? Is the population acceptable? What accounting period is being audited? What are the causes of the individual exceptions? What are the objectives of the audit test? What attributes are to be tested and what exception conditions are identified? What generalizations can be made from the sample to the population? What is the EPER? What is the overall size of the company? What is the population? What is the sampling unit? What should the ARO be? What should the TER be