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    Business
  3. Study Set
    Auditing A Risk Based Approach
  4. Exam
    Exam 8: Specialized Audit Tools: Sampling and Generalized Audit Software
  5. Question
    In Attribute Sampling If the Selected Item Cannot Be Located
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In Attribute Sampling If the Selected Item Cannot Be Located

Question 104

Question 104

True/False

In attribute sampling if the selected item cannot be located, the auditor should assume that the control procedure was not followed and assess that item as a failure.

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