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20-An auditor is performing substantive tests of pricing and extensions of perpetual inventory balances consisting of a large number of items. Past experience indicates numerous

20-An auditor is performing substantive tests of pricing and extensions of perpetual inventory balances consisting of a large number of items. Past experience indicates numerous pricing and extension errors. Which of the following statistical sampling approaches is most appropriate?

a-Ratio estimation.

b-Unstratified mean-per-unit.

c-Probability-proportional-to-size.

d-Stop or go.

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