18 The following are auditor judgments and attributes sampling results for tests of ten controls. TER # of Allow for Attribute| EPER ARO Sample Size SER CUER exceptions sampling risk 6 150 3 5 150 20 50 3 200 0 8 100 15 75 100 200 10 150 150 0 Required. A Complete the above table columns labeled SER (sample exception rate), allowance for sampling risk, and, using the appropriate table, determine the CUER for each attribute. B For each of the ten controls tested, indicate whether the sample results should be considered acceptable (Y) or unacceptable (N) if a) the tests are non-statistical and b) statistical. Test Acceptability Control# Non-statistical (a) Statistical (b) Y/N Y/N