that the les ll up after approximately two months and it has now become common practice to only move these les down to the storeroom in the basement every second month. The basement is a very small space and the boxes are stacked on top of each other because the shelves are full. Due to the damp conditions some labels have peeled from the boxes, so it is not clear which boxes relate to the current year. Reguired: 1. Identify the key account balance at risk because of the sluggish processing of sales invoices, sending of customer statements and collection of cash from customers. Also, identify and briey explain two key assertions at risk. (3 marks) 2. Describe the population(s) that would be relevant to Tina's sample selection. (2 marks) 3. Which sample selection methods would be appropriate for choosing sales invoices for substantive testing at Turner's Tiles Ltd? Explain the factors that would inuence your choice. (2 marks)