Jenny Jacobs, CPA, is planning to use attribute sampling in order to deter- mine the degree of reliance to be placed on an audit client's system of internal control over sales. Jacobs has begun to develop an outline of the main steps in the sampling plan as follows: 1. State the test objectives (for example, to test the reliability of internal controls over sales). 2. Define the population (the period covered by the test, the sampling unit, the completeness of the population). 3. Define the sampling unit (for example, client copies of sales invoices). Required:

a. What are the remaining steps in the outline that Jacobs should include in the statistical test of sales invoices?

b. How does statistical methodology help the auditor develop a satisfac- tory sampling plan? (AICPA, adapted) lop85