Which of the following sample planning factors would influence the sample size for a substantive test of details for a specific account?
A. Expected amount of misstatement and the measure of tolerable misstatement.
B. Expected amount of misstatement but not the measure of tolerable misstatement.
C. Measure of tolerable misstatement but not the expected amount of misstatement.
D. Neither the expected amount of misstatement nor the measure of tolerable misstatement.
Answer: A
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