Corporation requires that a department manager signs all purchase orders.

The auditor took a sample of $600$ purchase orders. The auditor allows for an error rate of $8\%($tolerable error rate$)$ for the assessed level of control risk. The allowance for sampling risk is $2\%.$

The following are the results of the sample taken:

Purchase orders with a department manager signatures $576$

Purchase orders without a department manager signature $24$

A$.$ What is the error rate of the test?

B$.$ Can the auditor rely on the controls over the authorization of purchase orders?

C$.$ What is the misstatement of purchases?

D$.$ How would the results of this test impact the planned substantive tests of $400$ items?

E$.$ Is this test required by the AICPA?