You have been assigned to work on the accounts receivable section of the 2013 audit of XYZ. You have completed your study of the internal controls (attribute sampling) over sales and receivables and have decided that the key control over collectability of accounts receivable is the approval of credit authorization) prior to shipping customer orders. This is evidenced by the initials of the credit supervisor on the companys copy of the sales order. The auditor has decided to use a sample size of 150. The next step is to test to see if the control is operating as described. The following is given. Acceptable risk of incorrect acceptance (beta risk) = 5%. Expected population deviation rate = 2.5% Tolerable deviation rate = 6% Based on the work completed, you discovered that three sales orders did not have the credit supervisors approval. Required: Prepared in good form a working paper and conclude whether the auditor can rely on the control of authorization of credit. Your working paper should include the sampling steps identified in the textbook for tests of controls. Each step should clearly specify how it relates to the facts in the question above