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An auditor makes separate compliance and substantive tests in the
client’s accounts payable area, which appears to have good internal
control. If the auditor uses statistical sampling for both of these
tests, the confidence level established for the substantive tests is
normally (Points : 2)
The same as that for tests of compliance.
Totally independent of that for tests of compliance.
Less than that for tests of compliance.
Greater than that for tests of compliance.