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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?
Visual Impairments
A decrease in the ability to see to a significant degree that cannot be corrected fully with conventional glasses.
Mental Abnormalities
Refers to a wide range of mental disorders or conditions that significantly interfere with an individual's cognitive, emotional, or social abilities.
Teratogen
An agent or factor that causes malformation of an embryo or fetus.
Viral Infection
Invasion and multiplication of pathogenic viruses in the body, leading to a disease state.
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