asmnt$2.$The following is a partial audit program for the audit of sales

transactions.

$1.$ Foot the sales journal for one month and trace the postings to the general ledger.

$2.$ Review the sales journal for any large or unusual transactions.

$3.$ Examine sales order for evidence of credit approval prior to shipment.

$4.$ Vouch entries in sales journal to sales invoice and shipping document.

$5.$ Examine evidence on sales invoice that the prices were agreed to the approved

price list.

$6.$ Recompute extensions of price and quantities on the sales invoice.

$7.$ Trace entries in sales journal to entry in accounts receivable master file.

a $.$ Identify which audit procedures can be tested by using attributes sampling.

b $.$ What is the appropriate sampling unit for the tests in part a$.?$

c $.$ List the attributes for testing in part a$.$

d $.$ Assume an ARO of $5\%$ and a TER of $6\%$ for tests of controls and $5\%$ for substantive

tests of transactions. The EPER for tests of controls is $1\mathrm{.}0\%,$ and for substantive tests

of transactions it is $0\mathrm{.}5\%.$ What is the initial sample size for each attribute?