What is the Relationship between Acceptable risks of assessing control risk too low and sample size?

What is the Relationship between Acceptable risks of assessing control risk too low and sample size?
Acceptable Risk of Assessing Control Risk too Low (ARACR) is inversely related to Sample Size.
Consider this: If we do not want to allow any room for error in judgment (meaning we lower the ARACR), we must increase the sample size to ensure our results have a smaller margin of error.

(Source: "Auditing and Assurance," 14th ed., Arens Elder Beasley, 491)