To determine the number of items to be selected in a sample for a particular substantive test
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To determine the number of items to be selected in a sample for a particular substantive test of details, the auditor should consider all of the following ex¬ cept the
a. Tolerable error.
b. Deviation rate.
c. Allowable risk of incorrect acceptance.
d. Characteristics of the population.
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Related Book For
Auditing Integrated Concepts And Procedures
ISBN: 9781260299397
5th Edition
Authors: Donald H. Taylor, G. William Glezen
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