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46. When testing controls, a decrease in the sample size will occur when there is: a. an increase in the tolerable rate of deviation. b.

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46. When testing controls, a decrease in the sample size will occur when there is: a. an increase in the tolerable rate of deviation. b. a decrease in the tolerable rate of deviation. c. an increase in the extent to which the auditor's risk assessment takes into account relevant controls. d. an increase in the number of sampling units in the population

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