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this is an attribute sampling an example problem theres a document in d2l that accompanies this problem that you may want to print out in this sample problem you are auditing price controls over accounts receivable for Becker construction the control youre going to test requires that the client use only the approved price list when valuing sales invoices for each test item in the sample the audit program requires you to compare the price on the invoice with the approved price list this part of the problem gives you the information that the audit program would specify in order to set up the test the risk of assessing controller is too low is set at 5% this means the auditor is 95% sure when they draw the conclusion that the control works that they havent made a mistake the clients book value is nine million three hundred and twenty five thousand with over eight thousand active subsidiary balances and what this means is that sampling is appropriate theres a large population of outsta