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The final step in the evaluation of the audit sample results is the decision to determine the acceptability of the population. Which of the following statements is 6 false? a) This step is not necessary when conducting a judgemental sample. 8 9 Ob) This step is necessary when conducting any sample. 11 12 () When performing substantive testing, the auditor will need to conclude if the account is materially misstated (d) When performing compliance testing, the auditor will need to conclude if the 14 15 control is effective for the entire period of the audit