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Theoretically, which of the following would not have an effect on the amount of audit evidence gathered by the auditor? A. Whether or not the

Theoretically, which of the following would not have an effect on the amount of audit evidence gathered by the auditor?

A. Whether or not the client reports to the Securities and Exchange Commission.

B. The type of opinion to be issued.

C. The types of audit evidence available to the auditor.

D. The auditor's evaluation of internal control.

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