Results Overstatements Understatements Sample Size 67 67 Number of errors 0 Gross most likely error Net most likely error Evaluation Total precision Gross upper error limit Net upper error limit 2. After completing both the nonstatistical and statistical evaluation methods, please briefly discuss how the results compare to each other in the space provided on Work Paper 10-1. Are the monetary amounts and overall conclusions similar? Evaluation Method Comparison References eBook & Resources WorksheetLearning Objective: 10-12 Know the substantive tests of transactions and the tests of details used to audit revenue-related accounts. Difficulty: 2 MediumLearning Objective: 10-13 Understand the confirmation process for accounts receivable