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dove298 dove298
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2 years ago
The auditor focuses on the lower limit of the interval estimate, which is called the estimated computed lower exception rate (CLER) in tests of controls and substantive tests of transactions.

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Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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jay2013jay2013
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dove298 Author
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2 years ago
Good timing, thanks!
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Correct Slight Smile TY
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2 hours ago
Helped a lot
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