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Is this correct? When evaluating sample results auditors calculate Most Likely Error (MER), supplemented by calculating an estimate of ........ If ------ ... is less

Is this correct?

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When evaluating sample results auditors calculate Most Likely Error (MER), supplemented by calculating an estimate of ........ If ------ ... is less than tolerable error, the auditors can accept the population. If the remains above the tolerable error, the auditors carry out extended or alternative procedures. The missing phrase is: A Monetary unit B Upper Error Rate C Lower Error Rate D Materiality

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