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　　In planning a statistical sample for a test of controls, an auditor increased the expected population deviation rate from the prior year’s rate because of the results of the prior year’s tests of controls and the overall control environment. The auditor most likely would then increase the planned
　　A. Tolerable rate.
　　B. Risk of assessing control risk too low.
　　C. Sample size.
　　D. Allowance for sampling risk.
　　Answer:C
　　C is corrent because an increased population deviation rate will require an increase in sample size when the planned assessed level of control risk is to remain the same.
　　A is incorrect because an increase in the expected population deviation rate need not lead to an increase in the tolerable rate.
　　B is incorrect because the auditor need not necessarily increase the risk of assessing control risk too low in such circumstances.
　　D is incorrect because the allowance for sampling risk will decrease, not increase, when the expected population deviation rate increases.