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Sarah Jones, an Auditor, Believes the Industry-Wide Occurrence Rate of Client

Question 37

Multiple Choice

Sarah Jones, an auditor, believes the industry-wide occurrence rate of client billing errors is three per cent and has established a tolerable deviation rate of five per cent. In the review of client invoices to test that the invoice is properly checked and authorised, Jones should use:


A) attribute sampling.
B) discovery sampling.
C) variable sampling.
D) stratified sampling.

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