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Which two of the following options are an advantage of using a sampling plan for...

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Which two of the following options are an advantage of using a sampling plan for the audit?

A.

Reduces the audit duration

B.

Implements the audit plan efficiently

C.

Gives confidence in the audit results

D.

Overrules the auditor ' s instincts

E.

Use of the plan for consecutive audits

F.

Prevents conflict within the audit team

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