Smith, CPA, has decided to assess control risk applicable to the existence of accounts receivable at a low level. Smith plans to use sampling to obtain substantive evidence concerning the existence of the client's accounts receivable balances. Smith has identified the first few steps in an outline of the sampling plan as follows:

a. Determine the audit objectives of the test.

b. Define the population.

c. Define the sampling unit.

d. Consider the completeness of the population.

e. Identify individually significant items.

Required:

Identify the remaining steps that Smith should include in the outline of the sampling plan. Illustrations and examples need not be provided.