When the auditors assess control risk too high they will:

Perform more substantive testing than is necessary.

Perform less substantive testing than is necessary.

Perform more control testing than is necessary.

Perform less control testing than is necessary.

When using variable mean-per-unit estimation sampling the auditor would probably require a smaller sample if the:

		Population decreases.
		Tolerable misstatement decreases.
		Expected deviation rate increases.
		Risk of incorrect acceptance decreases.