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Discuss the Six factors that will affect the sample size for the test of controls? There are numerous factors that contribute to the risk of

  1. Discuss the Six factors that will affect the sample size for the test of controls?
  2. There are numerous factors that contribute to the risk of misstatement in the assertions for inventories and cost of sales. List five of these factors.
  3. Why and under what circumstances or factors might an auditor perform substantive procedures before year end?

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