sales invoices are adequately supported by the appropriate shipping documentation. The auditor expects a 2% error rate and has set 5% as the tolerable deviation rate. The risk of assessing control risk too low is 5%. A sample of 160 sales invoices was randomly selected and audited for the attributes of interest. The auditor found 4 misstatements (no shipping documents to support the sales invoice) in the sample. REQUIRED: (1)What sample size should the auditor have used to conduct this test? Based on the results of the audit of the sample selected, calculate the expected deviation rate in the population Calculate the achieved upper limit of the deviation rate at the 5% risk of assessing control risk too low. Assume that the auditor used the sample size calculated in (1) above. Assess the meaning of your results in (3) above. If the results are unsatisfactory, indicate how this would affect the audit Indicate some additional procedures that the auditor might use if the sample results are unsatisfactory. (2) (3) (4)