Accounting. Between quarterly audits, a company likes to check on its accounting procedures to address any problems before they become serious. The accounting staff processes payments on about 120 orders each day. The next day, the supervisor rechecks 10 of the transactions to be sure they were processed properly.

a) Propose a sampling strategy for the supervisor.

b) How would you modify that strategy if the company makes both wholesale and retail sales, requiring different bookkeeping procedures?