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The auditor attempts to correct for the risk of under-auditing (ineffectiveness) and over-auditing (inefficiency). Which of the following statistical Factors corrects for under-auditing? A. Basic

The auditor attempts to correct for the risk of under-auditing (ineffectiveness) and over-auditing (inefficiency). Which of the following statistical Factors corrects for under-auditing?

A. Basic Precision.

B. Reliability Factor.

C. Error expansion Factor.

D. Achieved Upper Deviation Rate.

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