15-35 (Objectives 15-3, 15-5, 15-7) In Part V of the Pinnacle Manufacturing case, you prepared a performance format audit program. In Part VI, sample sizes will be determined by using nonstatistical or attributes sampling, and the results of the tests will be evaluated. You should use nonstatistical sampling unless your professor tells you to use statistical sampling.

After reviewing the audit program you created in Part V, the audit manager decided to make some modifications. You agreed with her changes. The modified program is included in Figure 15-9.

The audit manager has decided that the tests should be performed for the first 10 months including the month ended 10/31/11. You determine that document numbers are as follows:

Document	First number	Last number
Voucher	6734	33722
Receiving report	9315	23108
Check	12376	37318
Purchase order	3162	17200

FIGURE 15-9 Audit Program for Acquisitions and Cash Disbursements