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Please explain how to choose it. While performing a substantive test of details during an audit, the auditor determined that the sample results supported the

Please explain how to choose it.

While performing a substantive test of details during an audit, the auditor determined that the sample results supported the conclusion that the recorded account balance was materially misstated. It was, in fact, not materially misstated.

a.Over-reliance

b.Under- reliance

c.Incorrect rejection

d.Incorrect acceptance.

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