Sample size Fall into several categories and include the following: Tolerable misstatement Inherent risk(relative size of total accounts receivable, number of accounts, prior year results, and expected misstatements) Control risk Achieved detection risk from other substantive test(extent and results of substantive tests of transactions, analytical procedures, and other tests of details) Type of confirmation(negatives normally require a larger sample size) Arens. Loebbecke; Auditing, 8/E @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc.  Sample Size Fall into several categories and include the following:  Tolerable misstatement  Inherent risk (relative size of total accounts receivable, number of accounts, prior year results, and expected misstatements)  Control risk  Achieved detection risk from other substantive test (extent and results of substantive tests of transactions, analytical procedures, and other tests of details)  Type of confirmation (negatives normally require a larger sample size)