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5 . An audit staff is planning her testing of a key control activity. Below is pertinent information regarding her testing: Risk of incorrect acceptance:

5. An audit staff is planning her testing of a key control activity. Below is pertinent information regarding her testing:
Risk of incorrect acceptance: 5%
Tolerable deviation rate: 6%
Expected deviation rate: 2%
Based on the information above, what is the sample size?
88
127
132
181

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