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An auditor takes a statistical sample of 100 documents and finds two exceptions and computes CUER. The auditor then takes an additional sample of 50

An auditor takes a statistical sample of 100 documents and finds two exceptions and computes CUER. The auditor then takes an additional sample of 50 items and finds one more exception. Compared to the initial CUER, the CUER for the combined sample will be: O Higher O Lower O Unchanged O Cannot determine

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