An auditor should consider the tolerable rate of deviation when determining the number of check requests to select for a test to obtain assurance that all check requests have been properly authorized. The auditor should also consider:
The average dollar value of the check requests
The allowable risk of assessing control risk too low
Choice "B" is correct. The sample size in an attribute sampling application is affected by the allowable risk of assessing control risk too low, the tolerable deviation rate, and the expected deviation rate. The average dollar value of the check requests has no effect on the sample size.
Choices "d", "c", and "a" are incorrect, per the above explanation.
