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For each account (down the left side), choose the assertion (across the top) for which the auditor would most likely select a LARGER sample size

For each account (down the left side), choose the assertion (across the top) for which the auditor would most likely select a LARGER sample size for substantive testing. [1 point each]

Existence or Occurrence Completeness
Accrued Payroll
Related Party Receivables
Unearned Revenue
Cost of Goods Sold

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