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The decision as to how much evidence to accumulate for a given set of circumstances is based on the auditors professional judgement is provided by

  1. The decision as to how much evidence to accumulate for a given set of circumstances
    1. is based on the auditors professional judgement
    2. is provided by following the generally accepted accounting principles.
    3. is determined by statistical analysis.
    4. is provided in the AICPAs Industry Audit Guides.

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