2. Based on your review of the account receivable - test of control procedures (workpapers AR.2.1 to AR.2.4), you believe that there were some issues with the audit work performed. You decide to review in detail the auditing procedures from the audit program and the related documentation. You are particularly concerned about their implementation of the attribute sampling procedurestheir sample selection process and evaluation of the results. Identify any of the following issues: a. Did they perform all of the steps associated with the audit program? b. Did they perform the steps accurately? If not, then specifically state the nature of the problem and follow up on it to the extent possible with the information given. c. Do you see any other issues or problems with the auditors' work or client documentation?