What does a larger sample size in auditing typically result in?

A larger sample size in auditing typically results in higher certainty regarding the conclusions drawn from the data. When auditors increase the sample size, they are able to collect more information, which enhances the reliability of their findings. This broader dataset allows for a more accurate estimation of the population characteristics, leading to greater confidence in the results.

In statistical terms, larger sample sizes tend to reduce the margin of error and provide a tighter confidence interval. As a result, auditors can make more definitive conclusions about the financial statements being examined, thereby enhancing the overall assurance provided through the audit process. This principle aligns closely with the law of large numbers, which states that as a sample size grows, the sample mean gets closer to the expected value.

Given this context, the other options do not accurately reflect the implications of a larger sample size. Lower variability refers to the consistency of data points, while increased bias and decreased representation would suggest negative outcomes that do not occur with proper sampling techniques. Thus, the increase in sample size correlates with improved certainty in the audit results.