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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? Please select the

Which of the following factors would NOT usually affect an auditor's planned sample size for an external confirmation of trade accounts receivable? Please select the right answer. . 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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