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When performing substantive tests of details, the audit staff determines the sample results support the conclusion and the account balances were materially misstated. The account

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When performing substantive tests of details, the audit staff determines the sample results support the conclusion and the account balances were materially misstated. The account balances were not materially misstated. This case shows the risk of _ - o incorrect acceptance o incorrect rejection O too high an assessment of control risk O too low an assessment of control risk

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