In this mini$-$case you will complete the tests of internal controls on accounts payable for the audit of EarthWear Clothiers' $2019$ financial statements. A sample size of $75$ accounts payable voucher packets has been selected for the test of internal controls on the accounts payable system. The sample size is designed to provide high level of assurance $($or confidence$)$ that a control is operating effectively so long as one or fewer control deviations is observed for each control activity tested. The first $71$ voucher packets have already been tested by other staff members and no e$\backslash$table$[[\backslash$table$[[$Description of Control$],[$Activities$]],$Assertion,$\backslash$table$[[$Number of$],[$Deviations$],[$Observed$]],\backslash$table$[[$Maximum$],[$Number of$],[$Deviations$]],$Accept$/$Reject$,\backslash$table$[[$Describe Any Necessary Revisions t$],[$the Audit Plan$]]],[\backslash$table$[[1.$ Document package includes all$],[$documents appropriate for the$],[$transaction$.]],$Occurrence,,$1,\backslash$table$[[$Accept$,$rrors have been found. Your task is to review the remaining four voucher packets.