Which of the following is MOST important for an IS auditor to consider when determining an appropriate sample size in situations where selecting the entire population is not feasible?

Which of the following is MOST important for an IS auditor to consider when determining an appropriate sample size in situations where selecting the entire population is not feasible?
A . Tolerable error
B . Accessibility of the data
C . Data integrity
D . Responsiveness of the auditee

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Answer: A