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When the computed upper exception rate (CUER) exceeds the tolerable exception rate (TER), the auditor will likely increase the assessed level of control risk and

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When the computed upper exception rate (CUER) exceeds the tolerable exception rate (TER), the auditor will likely increase the assessed level of control risk and increase one or more related substantive tests. What other courses of action are available to the auditor when CUER exceeds TER? 2

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