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doulove on "Audit Question Sampling"

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On Wiley book, a chart show Variable Sampling Summary of Relationships to Sample Size:

Increase in Effect on Sampling Size

Risk- Incorrect Acceptance Decrease
Risk -Incorrect Rejection Decrease

How could both lead to decrease in sample size? I would expect increase in risk of incorrect rejection lead to increase in sample size. Could anybody explain?

Question 2 from Wiley test bank:
Auditor requires a smaller sample size if the desired sample size increase or decrease?
Answer is Increase.

Could anybody explain? I found it to be very confusing....


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