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Larry French is trying to determine the extent of testing his team will have to perform in order to determine whether controls are working. How

Larry French is trying to determine the extent of testing his team will have to perform in order to determine whether controls are working. How will he decide how much testing to perform?

A.

He will use his professional judgment.

B.

He will use last years results as a basis for this years tests.

C.

He will utilize statistical sampling.

D.

none of the above

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