14. An auditor is confirming a population of accounts receivable for monetary correctness. The population totals $2,000,000 and a sample of 200 confirmations is obtained. Upon audit, no misstatements are uncovered in the sample. Assuming an ARIA of 10%, the confidence factor would be 2.31 . Applied to a sampling interval of $10,000, the upper misstatement bound is calculated as A) $462. B) $4,329. C) $23,100. D) $865,801. 12. An accounts receivable population contains a total of four customers. The accounts, the amounts, and the cumulative total are shown below. Monetary unit sampling is to be used. Based on the information above, the population size is A) 4 . B) 574 . C) 1,272 . D) 2,684 . 15. Using statistical sampling to assist in verifying the year-end accounts payable balance, an auditor has accumulated the following data: Projecting the misstatement to the population, the auditor's estimate of year-end accounts payable balance would be A) $5,050,000. B) $5,125,000. C) $6,000,000. D) $6,150,000