Select from the option list provided which sampling plan, if either, would be most appropriate for the test listed. Each choice may be used once, more than once, or not at all.
Test
Sampling plan Determining the carrying amount of goodwill
Determining the likelihood that accounts receivable were not authorized before shipment
Determining the existence of receivables at year end
Determining whether the credit manager tested sufficient customers' sales in an attempt to minimize credit losses
Determining whether the balance of credit losses was recorded fairly
Testing whether timekeeping matched time cards with time tickets
Observing whether bank reconciliations are done by the designated employee
Testing whether payroll time cards were approved by supervisors
Testing whether the payroll expense included costs for all the employees that worked during the year
