Required Based on your conclusions from assignments 3 and 7, complete the following work sheet to determine the risk of material misstatement and the acceptable DR (indicate whether the risk has been assessed as low, medium, or high on working paper A8-1). Then, design substantive audit procedures that would address the DR for each of the three accounts: (1) Cash, (2) Accounts Receivable (do not include the Allowance for Doubtful Accounts), and (3) Sales, documenting your work in working paper A8-2. When determining testing thresholds for the detailed procedures, consider using performance materiality