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An auditor is performing substantive procedures of pricing and extension of perpetual inventory balances consisting of a large number of items. Past experience indicates numerous pricing and extension errors. Which of the following statistical sampling approaches is most appropriate?
Transform Boundary
A plate boundary in which two tectonic plates move horizontally past one another.
Oceanic Divergent Boundary
A tectonic plate boundary where two oceanic plates are moving apart, leading to the creation of new sea floor through volcanic activity.
Convergent Boundary
A plate-tectonic boundary in which two plates move toward (converge) relative to one another.
Continental Collision
A tectonic process where two continental plates converge, often resulting in mountain building due to the compression and uplift of land masses.
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