Q30

1. Which of the following statements is correct about the sample size in statistical sampling when testing internal controls?

   	A.	As the likely rate of deviation decreases, the auditor should increase the planned sample size.
   	B.	The auditor should consider the tolerable population rate of deviation from the controls being tested in determining sample size.
   	C.	The allowable risk of overreliance has no effect on the planned sample size.
   	D.	Of all the factors to be considered, the population size has the greatest effect on the sample size.