... unit can be a customer account, an individual transaction, or a line item In auditing accounts receivable, the auditor can define the sampling unit to be a customer’s account balance or an individual ... inventory account balance of an audit client: Book value of inventory account balance Book value of items sampled € 3,000,000 € 100,000 Audited value of items sampled 98 ,000 Total amount of overstatement ... McGraw-Hill Companies 2010 Substantive Tests of Details of Account Balances The results of our audit test depend upon the tolerable misstatement associated with the inventory account If the tolerable...