Auditor evaluates the results of ADA

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Reference no: EM133308218

Which of the following is not a consideration when the auditor evaluates the results of an ADA?

A. How many notable items were found?

B. Do tests results indicate more testing is required?

C. Whether to use the data analytic technique of matching or visualization?

D. How will the exceptions be documented in the audit file?

Reference no: EM133308218

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