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An auditor took an initial sample of 50 transactions and finds two exceptions and computed CUER using statistical sampling. The auditor took an additional sample

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An auditor took an initial sample of 50 transactions and finds two exceptions and computed CUER using statistical sampling. The auditor took an additional sample of 25 items and found one exception in the additional sample. CUER for the combined sample will be: O Higher O Lower O No change O Cannot determine

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