To determine the sample size for a test of controls, the auditor considers (1) ------------------------------------------------------, (2) --------------------------------------, and (3)-----------------------------------------. An increase in the allowable risk of overreliance, an increase in the tolerable rate, and a decrease in the expected rate each has the effect of reducing the required sample size.
To determine the sample size for a test of controls, the auditor considers (1) the tolerable rate of deviations from the control being tested, (2) the expected actual rate of deviations, and (3) the allowable risk of overreliance. An increase in the allowable risk of overreliance, an increase in the tolerable rate, and a decrease in the expected rate each has the effect of reducing the required sample size.