Choice "B" is correct. Unless the population is very small, the population size has virtually no impact on determining the sample size for statistical sampling when testing internal control using attributes sampling. Choice "c" is incorrect. A doubling of the population size would not directly result in a 67% increase in sample size. Choice "a" is incorrect. There is a direct relationship between sample size and the expected error rate. Choice "d" is incorrect. The sample size will decrease as the tolerable error rate increases.
