Roger Starr, CPA, has decided to use dollar unit sampling to select a random sample of 120 items from a voucher register. The voucher register has 194 pages, with 60 items per page. The total in the voucher register is \($6,952,326.\)

Required :

a. What is the sampling unit? Explain how a random sample of 120 items would be selected using a random number table.

b. Explain how you would identify physical audit units containing the random dollars selected without computer assistance, assuming there are no cumula¬ tive totals.

c. Assume one population item in tjie voucher register was recorded at \($67,468.\) Would that item be included in the sample ? Could it be included in the sample twice ? 

d. Assume the client failed to record four vouchers in the voucher register. What is the likelihood of uncovering at least one of the unrecorded transac¬ tions in the dollar unit sample ?

e. Assume Roger decided to use systematic rather than the random number table. What is the interval?