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Discuss the importance of selecting a sample that may be considered representative of the entire population. Consider these problems: What is the first step in the process of selecting a sample? Are there occasions where the sample selected does not represent the entire population?

How auditors evaluate risk in relation to sample size. Do risks change depending on the size of the sample? What happens when auditors find misstatements that are above the expected deviation rate?

Accounting Basics, Accounting

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