Annie zhao is using attributes sampling in testing controls over sales transactions. she is testing five attributes related to sales invoices using an aro of 5% (confidence level of 95%), and zero expected deviations for each attribute based on prior experience with the client. annie has determined that the tolerable exception rate for each attribute is 5%. using her firm’s audit software, she entered the population size (number of invoices), desired confidence level, ter, and eper, and determined a sample size of 60 invoices. she used the audit software to select a random sample of invoices and performed the control tests. she found zero deviations for four of the five attributes and concluded that the control can be relied upon for each of those attributes. for the remaining attribute, she found one control deviation. in projecting the sample results to the population for the attribute with one control deviation identified, annie entered the confidence level, sample size, and one deviation into the audit software sampling module and determined that the computed upper exception rate for the attribute is 7.92%.a. explain how annie should interpret the cuer of 7.92%.b. what should annie conclude about the effectiveness of the control attribute with one identified deviation? c. what are the alternatives for annie if she concludes the control cannot be relied upon? d. assume annie discusses the deviation with the controller and learns this deviation occurred while a temporary employee was covering for the regular clerk, who was on vacation. would this information be relevant in determining which of the alternatives in answer c. would be the most appropriate response? what testing and documentation would be needed to conclude this control can be relied upon?