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(I need more explanation on option A and B) Which of the following statements relating to the use of sampling when performing substantive tests is

(I need more explanation on option A and B)

Which of the following statements relating to the use of sampling when performing substantive tests ismost correct?

A.Dollar unit sampling is an effective procedure when testing for a material misstatement in the assertion of completeness.

B.Stratification of the population allows the auditor to more effectively focus on sampling units of interest.

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