Matters that could affect the necessary extent of testing for
Matters that could affect the necessary extent of testing for a control activity as it related to the degree of auditor reliance on a control activity would not include the following:
a. The frequency of the performance of the control by the company during the period being audited.
b. The length of time that the auditor is planning to rely on the operating efficiency of the control activity.
c. The expected rate of deviation for a control activity.
d. The relevance and reliability of the audit evidence to be obtained to test the operating effectiveness of a control activity.

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