Assume that you are using attributes sampling to test the controls over revenue recognition of the Wefie Corporation, a public company. You will use the results as part of the evidence on which to base your opinion on internal controls and to determine what substantive auditing procedures you should 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 as indicated here.