Jiblum, CPA, is planning to use sampling in a test of controls relating to sales. Jiblum has begun to develop an outline of the main steps in the sampling plan as follows:

1. State the objective or objectives of the audit test (e.g., to test the effectiveness of an internal control procedure for the sales occurrence assertion).

2. Define the population. (Define the period covered by the test; define the completeness of the population.)

3. Define the sampling unit (e.g., client copies of sales invoices).

Required:

What are the remaining steps in the preceding outline that Jiblum should include in the test of sales invoices? Do not present a detailed analysis of tasks that must be performed to carry out the objectives of each step. Parenthetical examples need not be provided.