Plan the Sample State the objectives of the audit test. (in this Ch, it is to test controls- TOCs Decide whether audit sampling applies. Define attributes and exception conditions. Define the population. Define the sampling unit. Continued @2000 PrevArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. State the objectives of the audit test. (in this Ch., it is to test controls - TOC’s) Decide whether audit sampling applies.  Define attributes and exception conditions.  Define the population.  Define the sampling unit. Continued