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35. In planning an audit engagement, which of the following is a factor that affects the independent auditor's judgement as to the quantity, type, and

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35. In planning an audit engagement, which of the following is a factor that affects the independent auditor's judgement as to the quantity, type, and content of working papers? a. The estimated occurrence rate of attributes b. The preliminary evaluation based upon initial substantive testing c. The content of the client's representation letter d. The anticipated nature of the auditor's report

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