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Question 5 (1 point) In preparing for the audit of Marshall Designs Inc. (MDI), which one of the following factors indicates that the auditor should use a substantive approach instead of a combined approach? O a) MDI's chief financial officer is a CPA. O b) MDI has several accounts with a high degree of estimation involved. O Cc) MDI has controls that can be relied on. d) MDI has few transactions