Question: Which detail of sample-based testing would be disclosed only in the description of the service auditor's tests of controls and the results thereof when deviations

Which detail of sample-based testing would be disclosed only in the description of the service auditor's tests of controls and the results thereof when deviations are identified in the test of controls? a. Controls tested. b. Nature of the tests. c. Number of items tested. d. Whether items are a sample or all items in the population

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