Attributes sampling would be an appropriate method to use on which one of the following procedures in an audit program?
◦ Review sales transactions for large and unreasonable amounts.
◦ Observe whether the duties of the accounts receivable clerk are separate from handling cash.
◦ Examine a sample of duplicate sales invoices for credit approval by the credit manager.
◦ Review the aged schedule of accounts receivable to determine if receivables from officers are included.