AVP Company processes an average of 400 vouchers payable every month. Each voucher package contains a copy of the check disbursed and supporting and supporting documents such as vendor invoices, receiving reports and purchase orders. The Auditor plans to examine a sample of vouchers listed in the voucher register using attribute sampling to evaluate the effectiveness of internal controls. The attributes of auditor interest include 1. Agreement of voucher amounts with involce amounts 2. Voucher canceled after payment . Based on prior year audits at AVP Company, the auditor expects: 1. a deviation rate of 2% for the first attribute and 1% for the second 2. Auditor decides on a tolerable deviation rate of 7% for the first attribute and 6% for the second attribute 3. Auditor sets the risk of assessing control risk too low at 5% The Auditor tests uncovered: 1. Two (2) occurrences of voucher amounts not agreeing with involce amounts and 2. Two (2) occurrences of vouchers not being canceled after payment Risk of assessing control risk too low Expected population deviation rate Sample size per table Sample size used (Round up) Number of deviations identified Tolerable deviation rate Achieved upper deviation limit Control effective? (Yes or No) Attribute 1 Attribute 2 Sample Deviation Rate Number of deviations identified Sample size used (Round up) Sample Deviation rate