Which of the following sample planning factors would influence the sample size for a substantive test of details for a specific account? group of answer choices a) expected amount of misstatement but not the measure of tolerable misstatement. b) expected amount of misstatement and 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.

b) Expected amount of misstatement and the measure of tolerable misstatement.

Explanation:

A sampling plan is a complete outline of the measurements which will be taken. A sampling plan is a full information given to the measurements to be taken, at what times it will noted, in what manner, on which materials and by whom the measurement will be taken.  

Substantive test are test activities performed by a experimenter to detect the material misstatement related to transactions.

In the context, the expected amount of the misstatement as well as the measure of the tolerable misstatement will affect the sample size for the substantive test.

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