$5$ PERCENT RISK OF OVERRELIANCEThe sampling data sheet below is missing selected information for six attributes

involving tests of transactions for the sales and collection cycle.

$($Click the icon to view the data sheet.$)$

Read the requirements.

$($Click the icon to view the

table for determining sample

size for attributes sampling

using an ARO of $5\%.)$

$($Click the icon to view the

tables for determining CUER

using a $5\%$ Risk

of Overreliance.$)$

$($Click the icon to view the table for

determining sample size for

attributes sampling using an ARO

of $10\%.)$

$($Click the icon to view the tables

a $10\%$ Risk of Overreliance.$)$Requirement b$.$ For which attributes are the sample results unacceptable?

The sample results are unacceptable for

Requirement c$.$ Compare attributes $1$ and $5.$ Why does attribute $1$ have the smaller sample size?

The sample size for attribute $1$ is smaller than the sample size for attribute $5$ because the

is

for attribute $1$ than it is for attribute $5.$

Requirement d$.$ Compare attributes $2$ and $4.$ Why is CUER higher for attribute $2?$

CUER is higher for attribute $2$ for the following reason: