in this mini-case complete the test of details on accounts receivable for 2019 audit of Eartheware Cloothiers, Inc. The principal test of detail involves sending confirmation or letters to customers so that they can confirm that they owe Earthwear the reported balance. All six customer accounts receivable balances exceeding $100000 were targeted for testing. These six balances aggregated total of $921,000,were confirmed without exceptions. The remaining accounts are of similar size and total$7,722,000 and will be tested via audit sampling.Inputs for the sample size determination were, Desired Confidence level 95%, Tolerable Misstatement-$600000, and Expected Misstatement-$154440. Based on these inputs,67 accounts receivable balances were selected for confirmation requests. The 63 accounts receivable confirmations have already been reviewed by other staff members and no errors have been found. The remaining four confirmations require your review as they were returned with notes from customers including a potential misstatement. Please note that legitimate timing differences do not result in misstatements