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Which of the following is the least important factor in determining the size of a sample for testing internal control over financial reporting? a) The
Which of the following is the least important factor in determining the size of a sample for testing internal control over financial reporting?
| a) The nature of the control | |
| b) The frequency of the control | |
| c) The physical location where the control is tested | |
| d) The prior experience with the control |
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