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Total dollar amount of the items to be sampled. Number of items in the population.
B. Total dollar amount of the items to be sampled. A. Number of items in the population. 7. Which of the following factors does an auditor need to consider in planning a particular audit sample for a test of control? A. Number of items in the population. B. Total dollar amount of the items to be sampled. C. Acceptable level of risk of assessing control risk too low. D. Tolerable misstatement.