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How does the auditor evaluate the results of audit

DQ 1

Why do auditors find it necessary to use sampling? What are the risks associated with sampling?

How might these risks affect the audit conclusion?

DQ 2

How does the auditor evaluate the results of audit procedures? What types of qualitative factors might the auditor consider when encountering an error? How might the results affect the audit conclusion?

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Auditing: How does the auditor evaluate the results of audit

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