The following is a partial audit program for the audit of cash receipts for the grapevine company. 1. Review the cash receipts journal for larger and unusual transactions 2. Trace entries from the prelisting of cash receipts to the cash reports journal to determine of cash detail 3. Compare customer name, date, and amount on the prelisting with the cash receipts journal entry detail 4. Examine the related emittance advice for entries selected from the prelisting to determine of cash discount were approved 5. Trace entries from the prelisting is the deposit slip to determine if each has been deposited a.) Identify which of the above audit producers could be tested by using attribute sampling (i.e.looking for the presence or absence of a control condition). For any audit producers which cannot be test by using attribute sampling, provide an explanation, your answer should be brief complete and consists b.) What is the primary emphasis (management assertion) of these test (hint look at #2 and #5) ? c.) What is the appropriate sampling unit for these objective which could be tested using attribute sampling (hint: they all have the same sampling unit)? d.) For two of the items above for which attribute sampling would be appropriate (this should indicate to you that there are at least two for which attribute sampling would be appropriate) list the exception that would indicate the intended control is not operating effectively