Attribute Sampling Sample Size Factors
When utilizing attribute sampling, which of the following would cause the sample size to increase?
Community Votes
75% of anonymous learners picked answer A. Votes are pick records left by other test-takers — they are not the verified answer.
Community Insight
The question tests the inverse relationship between tolerable error rate and sample size, a common trap for those confusing it with expected error rate.
In attribute sampling, a decrease in the tolerable error rate requires a larger sample size to ensure the audit objective is met with higher precision, as confirmed by community consensus.
Choosing B (Expected error rate decrease) is common because users confuse the direct relationship of expected error with the inverse relationship of tolerable error.
Community Discussion (3 comments)
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Expert Analysis
Why the Answer Is Correct
A lower tolerable error rate means the auditor is less willing to accept errors. To prove that the error rate is indeed below this stricter threshold, more evidence is needed, necessitating a larger sample size. This aligns with the inverse relationship defined in audit sampling formulas.Why the Other Options Are Wrong
Option B is incorrect because a decrease in the expected error rate actually leads to a smaller sample size (direct relationship). Option C is incorrect because population size rarely impacts sample size significantly unless the population is very small. Option D is incorrect because increasing the acceptable risk level (lower confidence) allows for a smaller sample size.Community Comment Notes
Community comments strongly validate Option A, noting that fewer tolerated errors demand increased certainty. There is a minority vote for Option B, likely due to confusing tolerable error with expected error, but the logic for A is sound.Official Reference
Exam Strategy
Remember the mnemonic 'T-E-R-R': Tolerable (Inverse), Expected (Direct), Risk (Inverse), Population (None). This helps quickly determine the relationship without deriving the formula.
Related Analysis
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