Which of the following would not result in the audit team’s selecting a larger sample of controls for examination?
a. A reduction in the risk of overreliance from 10 percent to 5 percent.
b. An increase in the tolerable rate of deviation from 3 percent to 6 percent.
c. An increase in the expected population deviation rate from 2 percent to 4 percent.
d. All of the above would result in a larger sample of controls.