15-29 (Objective 15-?) The following is a partial audit program for the audit of sales transactions. 1. Foot the sales journal for one month and trace the postings to the general ledger. 2. Review the sales journal for any large or unusual transactions. 3. Examine sales order for evidence of credit approval prior to shipment. 4. Vouch entries in sales journal to sales invoice and shipping document. 5. Examine evidence on sales invoice that the prices were agreed to the approved price list. a. Recompute extensions of price and quanties on the sales invoice. '9'. Trace entries in sales journal to entry in accounts receivable master le. Required a. Identify which audit procedures can be tested by using attributes sampling. It would be appropriate to use attributes sampling for all audit procedures except audit procedures 1 E 2. Procedure 1 involves recalculation of just one month's sales journal's mathematical accuracy, the auditor would select the month to test. Procedure 2 involves the performance of an analytical procedure for which the auditor is doing a 100% review of the entire sales journal. b. What is the appropriate sampling unit for the tests in part a.'? The appropriate sampling unit for audit procedures 3-? is a sales invoice number, date. or line item in the sales journal. The primaryr emphasis in the test is the occurrence and accuracy objectives