________ often incorporate sample size, items to select, and timing into the procedure.

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________ often incorporate sample size, items to select, and timing into the procedure.

________ often incorporate sample size, items to select, and timing into the procedure.

▸ Audit objectives

▸ Audit procedures

▸ Audit assertions

▸ Audit programs

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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