Final answer:
In auditing, both expected and tolerable misstatements influence the sample size for substantive tests of details; higher expected misstatements or lower tolerable misstatements will usually result in higher sample sizes to ensure accuracy.
Step-by-step explanation:
In auditing, the sample size for a substantive test of details for a specific account is influenced by both the expected misstatement and the tolerable misstatement. A change in expected misstatement affects the auditor's estimate of the population's error rate, which is used to determine the necessary sample size for a given level of assurance.
If auditors expect more misstatements, they will typically increase the sample size to have a more thorough examination. Similarly, changes in the tolerable misstatement, the largest error amount that would still not affect the user's decision, influence the sample size.
The smaller the tolerable misstatement, the larger the sample size needed to ascertain with a given level of confidence that the actual misstatement is not above this threshold. The correct answer to the question is that a change in both expected misstatement (Yes) and tolerable misstatement (Yes) would influence the sample size for a substantive test of details for a specific account.