Auditing and Attestation - Certified Public Accountant (CPA) Practice Exam 2026 - Free CPA Practice Questions and Study Guide

The relationship regarding sample size in a test of controls is primarily influenced by the expected population deviation rate and the tolerable rate. When the expected population deviation rate increases, the sample size required to achieve a certain level of assurance also increases. Conversely, if the tolerable rate, which is the maximum rate of deviation from a prescribed control that the auditor is willing to accept, is set higher, the required sample size will decrease. This inverse relationship means that as one increases, the other decreases, which is fundamental in determining the appropriate sample size for an effective audit.

Other options do not accurately reflect this relationship. The expected population size versus sample size does not establish an inverse correlation that governs sample size calculation. Sample risk versus control risk addresses different aspects of audit risk without describing how sample size is adjusted. Similarly, materiality versus the tolerable rate refers to different thresholds in the audit process rather than a direct influence over sample size in relation to expected deviations.