During an assessment of the risk associated with sales contracts and related commissions, which of the following

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During an assessment of the risk associated with sales contracts and related commissions, which of the following factors would most likely result in an expansion of the engagement scope?

(a) An increase in product sales, along with an increase in commissions.

(b) An increase in sales returns, along with an increase in commissions.

(c) A decrease in sales commissions, along with a decrease in product sales.

(d) A decrease in sales returns, along with an increase in product sales.

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