An audit of inventory records disclosed that the population comprises 20,000 items of inventory. Units within the items vary from 30 to 750 . The values of the units vary from \(20 otin\) to \(\$ 1,500\). The auditor had estimated the error rate at not over 5 percent, and since a confidence level of 95 percent and a precision of \(\pm 3\) percent was desired, the tables used showed a sample of 200 items. The selection was made from the north end of the storeroom, picking items having, 100 or more units.

In the test, 40 instances were found in which the number of units in stock varied by one or more units from the number shown on the inventory records.

The report to management states that the auditor is 95 percent confident that the number of records in the population which are in error is somewhere between 970 and 1030.

Required:
Describe five errors in the auditor's technique.