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the population will not contain characteristics representative of the sample such that inferences made about that sample will be incorrect. Neither A nor B is correct. Both A and B are correct. 52. The sample size varies directly with (Points: 4) the expected failure rate. the tolerable error rate. the allowable risk of assessing control risk too low. the nonsampling risk 53. The steps used in sampling during substantive testing includes the determination of each of the following except (Points: 4) the audit objective. the method of selecting a sample. expected misstatement conditions control failure risk.