The sampling data sheet below is missing selected information for six attributes involving tests of transactions for the sales and collection cycle. 

Required:

a. Use Table 15-8 (p. 519) and Table 15-9 (p. 521) to complete the missing information for each attribute. 

b. For which attributes are the sample results unacceptable? 

c. Compare attributes 1 and 5. Why does attribute 1 have the smaller sample size? 

d. Compare attributes 2 and 4. Why is CUER higher for attribute 2? 

Table 15-8

Table 15-9

Planned Audit Actual Results Initial Sample Sample Size Number of Attributes PER TER ARO Size Exceptions CUER Attribute 1 0% 6% 5% 49 50 1 Attribute 2 0% 4% 74 80 3.7% Attribute 3 0.50% 6% 10% 64 2 7.5% Attribute 4 0.50% 5% 10% 80 2.9% Attribute 5 1% 10% 55 55 1 6.9% Attribute 6 1% 6% 5% 78 80 5.8%