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Normally, auditors using the ITF technique enter immaterial transactions to minimize the effect on output. This is a disadvantage because: A. the transaction will not
Normally, auditors using the ITF technique enter immaterial transactions to minimize the effect on output. This is a disadvantage because:
A. the transaction will not appear normal
b. a special routine will be required in the application system
c. designing the test data can be difficult
d, certain limit tests cannot be attempted
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