I believe the answer is: 30 to 40<span>
The view was made after considering several factors that might influence the intellectual performance of the test takers. Including, anxiety that they face during the exam, the mistakes that they made from being timed, the luck that have when they're just guessing the answer, etc.
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<span>d. all of the above.</span>
<u>Answer</u>:
Explicitly represented in the responsibility paragraph of the auditor stand-red report
<u>Explanation</u>:
Auditor responsibility: It is the auditor's responsibility to ensure that all the information that's provided to him by the management is fair or correct. The auditor has to collect the evidence to ensure that the information is correct or not or information is a misstatement. An auditor is a well-educated person who is liable for all the accounting information. The audition is also beneficial for the third party to engage in business with the company and assess the reliable information.