Assume that the auditor has selected 100 sales invoices from a population of 100,000 to test for an indication of internal verification of pricing and extensions. Determine the CUER at a 10 percent ARO if four exceptions are found in the sample using statistical attributes sampling. Explain the meaning of the statistical results in auditing terms. (Click the icon to view the tables for determining CUER using a 5% Risk of Overreliance.) (Click the icon to view the tables for determining CUER using a 10% Risk of Overreliance.) Determine the CUER at a 10 percent ARO if four exceptions are found in the sample using statistical attributes sampling. The CUER is %.