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adotey adotey
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The auditor is concerned with the audited value rather than the misstatement amount of each item in the sample when using

▸ difference estimation.

▸ mean-per-unit estimation.

▸ ratio estimation.

▸ monetary unit sampling.
Textbook 

Auditing and Assurance Services


Edition: 17th
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jaymasterjaymaster
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mean-per-unit estimation.

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