Which of the following factors would increase the sample size when testing transactions or balances? (Several choices may be correct.)

E. Stratification of the population when appropriate.

A. An increase in the auditors assessment of the risk of material misstatement.

F. The number of sampling units in the population.

B. An increase in the use of other substantive procedures directed at the same assertion.

C. An increase in tolerable misstatement.

D. An increase in the amount of misstatement the auditor expects to find in the population.