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Please provide a detailed explanation to the following question and explain why the other answer choices are wrong. [10] Statistical sampling usually may be applied

Please provide a detailed explanation to the following question and explain why the other answer choices are wrong.

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[10] Statistical sampling usually may be applied in tests of controls when the client's internal controls A. Depend primarily on appropriate segregation of duties. B. Leave an audit trail in the form of documentary evidence of their effectiveness. C. Are carefully reduced to writing and are included in client accounting manuals. D. Enable the detection of material fraud in the accounting records

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