You are the auditor of Unet Incorporated, an auto air$-$conditioner service and repair company, and you have decided to use the mean$-$ You are the auditor of Unet Incorporated, an auto air$-$conditioner service and repair company, and you have decided to use the mean$-$

per$-$unit method to test the existence and gross valuation of recorded accounts receivable. The client's records include $10,000$

accounts with a total book value of $$2,500,000.$ You decide to use tolerable misstatement of $$182,000,$ an incorrect acceptance risk of

$5$ percent, and an incorrect rejection risk of $4\mathrm{.}6$ percent. Using Excel, you estimated the standard deviation of the population as $$100.$

Required:

a$.$ Determine the sample size.