14. An auditor is planning the confirmation of accounts receivable. The total of debit balances in the aged trial balance of receivables is $6 million. The auditor has decided that the tolerable misstatement for this sampling application is $40,000, the risk of incorrect acceptance is five per cent and zero error is expected. There are 4500 customer balances. The auditor decides to use dollar-unit sampling and determines a sample size of 200. The sampling interval for dollar-unit sampling using the systematic selection method is approximately: (2 Points) O 60,000 O 20,000 O 40,000 O 30,000 15. An account balance is $200,000 and there are 70 items in the account, five of which have balances that equal or exceed $16,000. The auditor plans to use a dollar-unit sampling plan with systematic sample selection. To ensure that all accounts with balances of at least $16,000 are selected, the sampling interval should be (2 Points) O 16,000 60,000 15000 40.000