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which of the following is the least appropriate detail to document in test work template for a search for unrecorded liabilities substantive procedure? 1. the

which of the following is the least appropriate detail to document in test work template for a search for unrecorded liabilities substantive procedure?

1. the date goods were received or services were rendered for each sample item tested

2. the sampling method used to select the sample items for testing

3. the supplier name for each sample item tested

4. a misstatement identified due to an over-accrual of property tax expense.

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