AVF Company processes an average of 400 voucher payable every month. Each voucher package contains a copy of the cheque disbursed and supporting documents such as vendor invoices, receiving reports and purchasing orders. The internal auditor plans to examine a sample of vouchers listed in the voucher register using attribute sampling to evaluate the effectiveness of several controls. The attributes of interest include:

• Agreement of voucher amounts with invoice amounts.

• Vouchers canceled after payment.

Based on experience, the auditor expects a deviation rate of 2% for the first attribute and 1% for the second. He decides on a tolerable deviation rate of 7% for the first attribute and 6% for the second. He sets the risk of assessing control risk too low at 5 percent.

Assume that the auditor's test uncovered two occurrences of voucher amounts not agreeing with invoice amounts and two occurrences of vouchers not being canceled after payment.

a. Complete the following schedule. (Note: Round sample size per table up to next number ending in zero for sample size used).

	Attribut 1	Attribute 2
Risk of assessing control risk too low
Tolerable Deviation Rate
Expected Population Deviation Rate
Sample Size per table
Sample size used
Number of deviation identified
Sample Deviation Rate
Achieved Upper Deviation Limit

b. Evaluate the sample result for the two attributes. Your answer should include:

• A statistical conclusion for each attribute.

• The audit decision you should make based on the quantitative sample results for each attribute.

(Please provide a detailed answer with the steps involved)