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The decision to audit an entire population is usually dependent upon the auditors budget plan for the audit the assertion and the evidence available

The decision to audit an entire population is usually dependent upon the auditors budget plan for the audit the assertion and 

The decision to audit an entire population is usually dependent upon the auditors budget plan for the audit the assertion and the evidence available to support the assertion management's express written approval to do so the associated controls and the evidence available to support them

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