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    Auditing Other Assurance Services Study Set 2
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    Exam 9: Audit Sampling
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    The Auditors' Failure to Recognize a Misstatement in an Amount
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The Auditors' Failure to Recognize a Misstatement in an Amount

Question 91

Question 91

Multiple Choice

The auditors' failure to recognize a misstatement in an amount or a deviation in an internal control data processing procedure is described as a:


A) Statistical error.
B) Sampling misstatement.
C) Standard error of the mean.
D) Nonsampling error.

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