Which of the following statements is correct concerning statistical sampling in tests of controls?
a. Deviations from control procedures at a given rate usually result in misstatements at a higher rate.
b. As the population size doubles, the sample size should also double.
c. The qualitative aspects of deviations are not considered by the auditor.
d. There is an inverse relationship between the sample size and the tolerable rate.
Answer: D
CPA Exam
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