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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

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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? a. 88 b. 127 c. 132 d. 181

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