Below are descriptions of how key parameters are determined in an attributes sampling plan. Indicate, using the correct letter, which parameter is most closely associated with the description. Each parameter is associated with only one description. 2 Population size. 1 Upper limit rate of deviation. 3 Tolerable rate of deviation. 4 Sample size. 5 Allowance for sampling risk. 6 Sample rate of deviation. 7 Expected population deviation rate. Match each of the options above to the items below. Estimated based on prior audits or a pilot sample of controls. Determined after reviewing physical representation, such as number of sales invoices processed during the year. Calculated by subtracting the sample rate of deviation from the upper limit rate of deviation. Determined based on tolerable rate of deviation, expected population deviation rate, and the risk of overreliance. Determined judgmentally by the auditor based on the acceptable level of control risk. Determined based on the sample size, number of deviations noted, and risk of overreliance. Calculated by dividing the number of deviations by the sample size