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Which of the following is not one of the four decisions about what evidence to gather and how much of it to accumulate? a .

Which of the following is not one of the four decisions about what evidence to gather and how much of it to accumulate?
a.
what sample size to select for a given procedure
b.
when to perform the procedures
c.
which accounts must agree to the general ledger
d.
which audit procedures to use

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