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Use the following facts and the Attribute Sampling Tables to…

Use the following facts and the Attribute Sampling Tables to answer the questions below. Part A: Assume that, in order to form an expectation about the likely deviation rate for an internal control, an auditor gathers some initial evidence about the control’s effectiveness by taking an attributes sample of 40 items. The auditor is willing to tolerate no more than a 10% deviation in the population, and specifies sampling risk at 5%. The auditor finds one deviation in this initial sample of 40.   How many additional sample items (beyond the initial sample of 40) should the auditor test in order to achieve a statistically robust examination of the internal control?     Part B: In order to use the sampling table, assume that the auditor rounds up the additional sample determined in Part A to the closest increment of five. In this additional sample, the auditor finds two more deviations, for a total of three deviations (i.e., one from the original sample of 40 and two more from the additional sample). Given these results, identify the following concepts based on the actual sample results for the total sample tested by the auditor. What is the auditor’s best estimate for the deviation rate of the control? What is the achieved “upper bound?” What can the auditor conclude about the effectiveness of the internal control being tested? Be specific.