159. The audit manager has decided that the tests should be performed for the first 10 months including the month ended 10/ 31/ 16. You determine that document numbers are as follows: Document First number Last number Voucher 6734 33 722 Receiving report 9315 23 108 Check 12376 37318 Purchase order 3162 17200 Required 1- Using the audit program in Figure 159, prepare a nonstatistical sampling data sheet for acquisitions following the format in Figure 15-2. Prepare all parts of the sampling data sheet except those that are blank in Figure 15-2. A formatted sampling data sheet is avaable online. Use the following guidelines: a. Use only one sampling data sheet. b. Select the sampling unit that will permit you to perform the most acquisition audit procedures on the audit program. c. Include all audit procedures on the audit program that are consistent with the sampling unit you selected. d. Decide EPER, TER, and ABC) for each attribute. Consider prior-year results for EPER. (See Figure 12-12 in Part IV.) Use your judgment for the other two factors. e. Decide the sample size for each attribute. 2. Do the same thing for cash disbursements that you did' in requirement a. for acquisitions. You will not complete the actual results portion of the cash disbursements sampling data sheet. 3. For acquisitions only, use an Excel spreadsheet to select random numbers for the largest sample size in the acquisitions sampng data sheet. Include the numbers in both random order and sorted numbers, from low to high. Document how you selected the numbers