Refer to textbook chapter 8 section titled Attributes Sampling and both Exhibit 8.5. Sometimes it is useful to work backward to explain at least one set of assumptions that the auditor would have to make to justify the sample sizes used during the audit. While there are some issues with working backwards from the tables, the process is worthwhile. The partially completed table below is based in part on Exhibit 8.5 Tables 1 and 2. Using the sample size, the relevant table, and your deductive reas