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After planning the sample, selecting the sample and performing the tests it is necessary to evaluate the results. This final stage requires the auditor to

After planning the sample, selecting the sample and performing the tests it is necessary to evaluate the results. This final stage requires the auditor to consider the qualitative aspects of the errors that were found and to project errors to the population and conclude on the audit test.

Explain what is involved in these two final steps of sampling.

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