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Which of the following statements is not correct? Select one: a. The the decision of how many items to test must be made by the

Which of the following statements is not correct?

Select one:

a. The the decision of how many items to test must be made by the auditor for each audit procedure.

b. It is possible to vary the sample size from one unit to 100% of the items in the population

c. The sample size for any given procedure is likely to vary from audit to audit

d. Cost is an adequate justification for not gathering an adequate sample size

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