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63 . An auditor discovers that an account balance believed not to be materially misstated based on an audit sample was materially misstated based on

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63 . An auditor discovers that an account balance believed not to be materially misstated based on an audit sample was materially misstated based on the total population of the account balance . This is an example of which of the following types of sampling risks ? A . Incorrect ejection B . Incorrect acceptance C . Assessing control risk too low D. Assessing control risk too high

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