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Acceptable Risk of Assessing Control Risk too Low (ARACR) is inversely related to Sample Size.

Consider this: If we do not want to allow any room for error in judgment (meaning we lower the ARACR), we must increase the sample size to ensure our results have a smaller margin of error.

(Source: "Auditing and Assurance," 14th ed., Arens Elder Beasley, 491)

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