Q26

Which of the following statements is true concerning statistical sampling in tests of controls?

	A.	As the population size increases, the sample size should increase proportionately.
	B.	There is an inverse relationship between the expected population deviation rate and the sample size.
	C.	In determining the tolerable deviation rate, an auditor considers detection risk and the sample size.
	D.	Deviations from specific control activities increase the likelihood of misstatements but do not always cause misstatements.