Final answer:
A change in the Expected Misstatement or the Tolerable Misstatement would influence the sample size for a substantive test of details for a specific account. If the Expected Misstatement increases, the sample size would also need to increase. Similarly, if the Tolerable Misstatement decreases, the sample size would need to increase.
Step-by-step explanation:
A change in the Expected Misstatement or the Tolerable Misstatement would influence the sample size for a substantive test of details for a specific account. If the Expected Misstatement increases, the sample size would also need to increase to ensure a higher probability of detecting a material misstatement. Similarly, if the Tolerable Misstatement decreases, the sample size would need to increase to achieve a higher level of precision in the testing.
A lower tolerable misstatement would require a larger sample size to ensure the actual misstatement is under the tolerable level. Conversely, if the tolerable misstatement is higher, the auditor might accept a smaller sample size. Therefore, the answer to the given question would be "c) Yes, Yes" since both factors independently influence the determination of a sample size for an audit.