Attribute Sampling Sample Size Factors
Short answer
A Decreasing the tolerable error rate increases the sample size.
Question
Key Takeaways
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.
Common mistake: Choosing B (Expected error rate decrease) is common because users confuse the direct relationship of expected error with the inverse relationship of tolerable error.
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.
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.
Community Votes
75% of anonymous learners picked answer A. Votes are pick records left by other test-takers — they are not the verified answer.
Discussion 3 contributions
Compiled from public community threads and reader submissions, lightly edited for clarity. Handles and vote tallies are shown as recorded, and comments reflect the views of individual contributors.
From public community threads 3
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marc4354345 👍 2 Answered AIf fewer errors are tolerated, then the sample size must be increased to increase certainty.
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MJORGER 👍 1 Answered AA. Tolerable error rate decrease When the tolerable error rate decreases, the sample size needs to increase in order to provide a more precise estimate.
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Rachy 👍 1 Answered BB. Expected error rate
Reader comments & corrections
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