Which Of The Following Sample Planning Factors Would Influence The Sample Size For A Substantive Test Of Details For Specific Account?

Which Of The Following Sample Planning Factors Would Influence The Sample Size For A Substantive Test Of Details For Specific Account? As the assessed levels of inherent risk, control risk, and detection risk for other substantive procedures directed toward the same specific audit objective decreases, the auditor’s allowable risk of incorrect acceptance for the substantive