Assume that you are using attribute sampling to rest the controls over revenue recognition of the Packet Corporation, a public company, and will use the results as part of the evidence on which to base your opinion on its internal controls and to determine what additional auditing procedures should be performed on revenue and accounts receivable. You have decided to test the following controls and have set the risk of overreliance at 5%, the tolerable deviation rate at 5%, and the expected deviation rate at 1%. A sample size of 100 is used. (Note that this sample size is just rounded up from the sample size of 93 that would have been obtained from the appropriate table.) The results of your testing are indicated below. 1. Control: All sales over $10,000 must be approved by the sales manager by initialing the customer's order. Results: There were only 25 sales over $10,000 in the sample. So, the auditor randomly collects an additional 75 sales transactions that were over $10,000. All were approved by the sales manager. 2. Control: Credit must be approved by the credit department prior to shipment and noted on the customer's order. Results: Three sales were recorded without evidence of credit approval. The sales manager said she had approved the sales. No customer order could be found for two of the other sampled items. 3. Control: Sales are recorded only when a shipping document is forwarded to the billing department. Results: No shipping document could be found for three of the sampled items. 4. Control: The date of recording the sale must correspond to the date on the shipping document. Results: Four sales were recorded prior to the date of shipment. Your follow-up indicates that a temporary employees worked for the last two months of the fiscal year and was unaware of this requirement. 5. Control: All prices are obtained from the current price list that is periodically updated by the sales manager. Results: All prices agreed with the appropriate price list. 6. Control: The shipping department is not to ship products without first receiving an approved customer's order. Results: No customer order could be found for two sample items as indicated in step (2). 7. Control: The billing department compares the quantity billed with the customer's order. Results: Four billed quantities were for more than the customer order. Three of these took place near year end. In addition, there was no customer order for the two items indicated in step (2). a. Determine the upper limit of deviation for each