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Please provide a detailed explanation to the following question and explain why the other answer choices are wrong. [21] Which of the following would be

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

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[21] Which of the following would be a consideration in planning an auditor's sample for a test of controls? A. Preliminary judgments about materiality levels. B. The auditor's allowable risk of underreliance. C. The level of detection for the account. D. The auditor's allowable risk of overreliance

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