Of the two sampling risks associated with attributes sampling,auditors are more concerned with the risk of underreliance.

Name: Of the two sampling risks associated with attributes sampling,auditors are more concerned with the risk of underreliance.
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Auditors are generally more concerned with the risk of overreliance because it may lead them to incorrectly conclude that a control is effective when it is not, potentially resulting in an inappropriate audit opinion.

Of the Two Sampling Risks Associated with Attributes Sampling,auditors Are