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| Which of the following is incorrect about the scope of further audit procedures? A. If lower assurance level is desired from tests of controls, scope of test of controls should be extended B. If higher assurance level is desired from tests of controls, scope of test of operation effectiveness of control activities should be extended. C. The higher the materiality level is in performing the audit, the more necessary it is to reduce the scope of further audit procedures D. The higher the assessed material misstatement is, the more necessary it is to extend the scope of further audit procedures. |
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