The following is a partial audit program for the audit of cash receipts:

1. Review the cash receipts journal for large and unusual transactions.

2. Trace entries from the prelisting of cash receipts to the cash receipts journal to determine if each is recorded.

3. Compare customer name, date, and amount on the prelisting with the data on the cash receipts journal.

4. Examine the related remittance advice for entries selected from the prelisting to determine if cash discounts were approved.

5. Trace entries from the prelisting to the deposit slip to determine if each has been deposited.

Required

a. Identify which audit procedures could be tested using attribute sampling.

b. What is the appropriate sampling unit for the tests in part (a)?

c. List the attributes for testing in part (a).

d. Assume an ARO of 5 percent and a TER of 8 percent for tests of controls. The estimated population deviation rate for tests of controls is 2 percent. What is the initial sample size for each attribute?