Fit&Healthy Ltd is a listed company selling sports equipment to both businesses and individual consumers. The company has stores in many shopping centres in Australia. The auditor of this company wanted to check if credit sales over $10,000 were authorised by the audit clients credit manager during the financial year, so the auditor used block sample selection to select a sample out of all sales transactions that occurred in the middle of the financial year for the test of control. To avoid the effect of extreme values on the results, the auditor excluded sales over $70,000 from the sample. Discuss whether the auditors approach is appropriate in this case and make recommendations on the how the auditor can correct the issues you identified.