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影响细节测试样本量增加的因素：审计中的预期错误率变化
审计 样本量 细节测试 预期错误 风险评估 容忍误差
12.Which of the factors listed below will lead to an increase in the sample size for test of details? OA. An auditor obtained more evidence from TOC and analytical procedures. B.Higher inherent risk assessment was changed to lower. C.Lower expected misstatements in the sample selected was changed to a higher level, D.Tolerable error was increased from 30,000 USD to 45,000 USD

C. Lower expected misstatements in the sample selected leading to an increase in the sample size for a test of details.

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