For the audit of Carbald Supply Company, Carole Wever, CPA, is conducting a test of sales for nine months of the year ended December 31, 2016. Included among her audit procedures are the following: 1. Foot and cross-foot the sales journal and trace the balance to the general ledger. 2. Review all sales transactions for reasonableness. 3. Select a sample of recorded sales from the sales journal and trace the customer name and amounts to duplicate sales invoices and the related shipping document. 4. Select a sample of shipping document numbers and perform the following tests: (a) Trace the shipping document to the related duplicate sales invoice. (b) Examine the duplicate sales invoice to determine whether copies of the shipping document, shipping order, and customer order are attached. (c) Examine the shipping order for an authorized credit approval. (d) Examine the duplicate sales invoice for an indication of internal verification of quantity, price, extensions, and footings, and trace the balance to the accounts receivable master file. (e) Compare the price on the duplicate sales invoice with the approved price list and the quantity with the shipping document. (f) Trace the balance in the duplicate sales invoice to the sales journal and accounts receivable master file for customer name, amount, and date. a. For which of these procedures can audit sampling for exceptions be conveniently used? b. Considering the audit procedures Wever developed, what is the most appropriate sampling unit for conducting most of the audit sampling tests? c. Set up a sampling data sheet following the format in Figure 15-2 (p. 494) using attributes or nonstatistical sampling. For all tests of controls, assume a TER rate of 5% and an EPER of 1%. For all substantive tests of transactions, use a 4% TER and a 0% EPER. Use a 10% ARO for all tests. Determine the sample size for each attribute