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The confidence factor for nonstatistical sampling is based on A. the risk of misstatement in the account and the level of desired confidence. B. the

The confidence factor for nonstatistical sampling is based on

A. the risk of misstatement in the account and the level of desired confidence.

B. the number of items in the account.

C. variability in the population and the risk of misstatement in the account.

D. auditor judgment.

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