What major difference between tests of controls and tests of details of balances makes attribute sampling inappropriate

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What major difference between tests of controls and tests of details of balances makes attribute sampling inappropriate for tests of details of balances?
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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