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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Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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