(Appendix G.B) To determine the sample size for a classical variables sampling application, an audit team should consider the tolerable misstatement, risk of incorrect acceptance, risk of incorrect rejection, population size, population variability, and
a. Expected misstatement in the account.
b. Overall materiality for the financial statements taken as a whole.
c. Risk of assessing control risk too low.
d. Risk of assessing control risk too high.
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