What is meant by basic precision, Auditing

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What is meant by basic precision

Response to the following questions:

1. What major difference between

(a) tests of controls and substantive tests of transactions and

(b) tests of details of balances makes attributes sampling inappropriate for tests of details of balances?

2. What is the relationship between ARIA and ARO for tests of controls?

3. Explain what is meant by basic precision. How is it determined?

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