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QUESTION

If the risk of overreliance in attribute sampling in auditing is raised, the sample size lowers. Why is this?

If the risk of overreliance in attribute sampling in auditing is raised, the sample size lowers. Why is this? In my problem, the risk of overreliance is raised from 5% to 10%, causing the sample size to reduce from 84 to 58, and I am having trouble understanding why.

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