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21. The following criterion apply when designing a substantive analytical procedure (SAP). Which is unique to an SAP designed using data analytics? (Select che best
21. The following criterion apply when designing a substantive analytical procedure (SAP). Which is unique to an SAP designed using data analytics? (Select che best answer). a. The nature of the assertion b. The tool cised to create the analytic c. The availability and reliability of the data d. The precision of the expectation
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