In Parts 2 and 3 of the Pinnacle Manufacturing integrated cause application the audit programs for tests of controls substantive tests of transactions and tests of details of balances were designed for acquisitions, cash disbursements, and accounts payable. In Part 4 sample sizes will be determined by using nonstatistical sampling and the results will be evaluated A Use the performance format audit program you prepared for acquisitions and cash disbursements from Problem 11-33 to prepare a sampl