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A. The auditor has ascertained that the balance is materially correct when in actual fact it is not
B. The auditor concludes the balance is materially misstated when in actual fact is not
C. The auditor has rejected an item from sample which was not supported by documentary evidence
D. He applies random sampling on data which is inaccurate and inconsistent

Correct Answer: The auditor has ascertained that the balance is materially correct when in actual fact it is not

Last Updated: July 27, 2019