field to BOOK (where the book values reside in the file) and change the Audited value field to AUDIT. Leave the Low error rate button selected and enter in 95 in Confidence level %, and into the Value of sampled population enter $300,000. Enter 157 for Sample size. Click the "OK" button. What is the Net most likely error for overstatements? What is the Net upper error limit? What is your conclusion