"Expectations of dollar misstatement have the effect of increasing the sample size. The more dollar misstatement expected, the larger the sample size should be. Sample sizes should be larger when more dollar misstatement is expected. So, sample size varies directly with the amount of expected dollar misstatement."
That one passage just ate my brain. Seriously ... thirty seconds of my life that I will never get back. The last sentence is self-explanatory and well worded all by itself. Why is it necessary to reword this same thought four times?!
Updated: The above quote was taken directly from the 4th Edition of Smieliauskas & Bewley's "Auditing, An International Approach". Missed the citation earlier, but I should probably give credit where credit is due. Though I kind of doubt the authors of this text would actually want to take the