Porter Gale Corporation is a publicly-traded company. You are completing an audit at their headquarters and will conduct a test of controls over revenue recognition using attributes sampling. You will use the results as part of the evidence on which to base your opinion on internal controls and to determine what substantive auditing procedures you should perform on revenue and accounts receivable. Your test of controls involves the following: Set the risk of overreliance at 5% Tolerable deviation rate at 5% Expected deviation rate at 1%