Using Statistical Sampling to Achieve Audit Program Steps Robin Hamilton, a first-year staff accountant, is reviewing the following selected audit procedures scheduled for use during the consideration of Windham Incorporated's internal controls.

Required:
1. Indicate which of the above procedures could be accomplished with statistical sampling. Assume attribute estimation is to be used.
2. Identify the sampling unit you would use for each test of controls accomplished with statistical sampling.

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Step 1. 2. 3. Tests of Controls Review evidence of internal controls for: a. Reconciliation of daily sales summaries with sales journal totals by General Accounting personnel. b. Periodic reconciliation of accounts receivable trial balances with general ledger control balances. Scan the sales journal for unusual transactions or unusually large amounts and follow up on any such items identified. Examine shipping documents to determine whether each document: a. Is accompanied by a sales order bearing Credit and Inventory Control authorization. b. Agrees with the sales order as to description of goods, quantity, and des- tination. Trace details of sales invoices to entries in the sales journal and accounts receivable subsidiary ledger.