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Which of the following is the least important factor in determining the size of a sample...

Which of the following is the least important factor in determining the size of a sample for testing internal control over financial reporting?

The nature of the control

The frequency of the control

The physical location where the control is tested

The prior experience with the control

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Answer #1

Answer is c. The physical location where the control is tested

Nature, frequency of control is more important to determine sample size and also prior experience with control helps in assessing how much reliability is to be placed on controls.

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