Answer:
Both A and B
a. Expected amount of misstatements
b. Measure of tolerable misstatement
Explanation:
Substantiative test for results is an audit technique that is used to address.identified risk of material misstatements in financial statements. It is used to determine if balances and disclosures of a financial statement are accurate.
Types of substantiative tests include: examination, physical observation, recalculation, third party confirmation, inquiry, and reperformance.
When sampling both expected amount of misstatements and measure of tolerable misstatements will affect sample size.
