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Which of the following factors would not usually affect an auditor's planned sample size for an external confirmation of trade accounts receivable? The number of

Which of the following factors would not usually affect an auditor's planned sample size for an external confirmation of trade accounts receivable? 

The number of customer accounts in the receivables ledger 

The risk accepted that the sample selected omits a material receivable balance 

The expected error or deviation rate 

The stratification of the receivables ledger

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