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Which of the Following Factors Would Least Likely Affect the Extent

Question 912

Multiple Choice

Which of the following factors would least likely affect the extent of the auditor's consideration of the client's internal controls?


A) The amount of time budgeted to complete the engagement.
B) How frequently the control is performed.
C) The expected deviation rate from the control.
D) The extent to which other tests provide evidence about the same assertion.

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