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Which of the following is NOT an example of a cause of non-sampling risk? A.The auditor uses an inappropriate audit procedure to test an assertion

Which of the following is NOT an example of a cause of non-sampling risk?

A.The auditor uses an inappropriate audit procedure to test an assertion

B.The auditor uses a correct audit procedure, but implements the procedure incorrectly

C.The auditor misinterprets audit evidence obtained from a properly-performed audit procedure

D.Each of the answers above is a source of non-sampling risk.

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