For the examination of the financial statements of Scotia Inc., Rosa, a public accountant, has decided to apply nonstatistical audit sampling in the tests of sales transactions. Based on her knowledge of Scotia's operations in the area of sales, she decides that the estimated population deviation rate is likely to be 3 percent and that she is willing to accept a 5 percent risk that the true population exception rate is not greater than 6 percent. Given this information, Rosa selects a random sample of 150 sales invoices from the 5000 prepared during the year and examines them for exceptions. She notes the following exceptions in her working papers. Invoice Comment Number 5028 Sales invoice had incorrect price, but subsequent credit note was sent out as a correction. 6791 Voided sales invoice examined by auditor. 6810 Shipping document for a sale of merchandise could not be located. 7364 Sales invoice for $2,875 has not been collected and is six months past due. 7625 Client unable to locate the printed duplicate copy of the sales invoice. 8431 Invoice was dated three days later than the date of the shipping document. 8528 Customer purchase order is not attached to the duplicate sales invoice. 8566 Billing is for $100 less than it should be due to a pricing error. 8780 Client unable to locate the printed duplicate copy of the sales invoice. 9169 Credit not authorized, but the sale was for only $7.65. 9974 Lack of indication of internal verification of price extensions and postings of sales Which of these invoices should be an exception (Yes or No)? What type of exception? Fill in this table. (22 marks) Exception? Type of Exception Invoice Number 5028 6791 6810 7364 7625 8431 8528 8566 8780 9169 9974 Calculate the SER for each group of exceptions (Hint: There are a few that are the same/similar exception). (18 marks) Exception Attribute SER (%) Invoice Number(s)