 In this presentation, we will continue on with our discussion of attribute sampling applied to test of controls, this time considering evaluation. Recalling that, when conducting a statistical sample for test of controls, auditing standards require the auditor to properly plan, perform, and evaluate the sampling application and to adequately document each phase of the sampling application. Those phases plan, perform, evaluate, document. We now have considered plan and perform and are now on evaluate. In other words, we've planned the attribute sampling process and then we've actually performed the procedures. Now we're going to evaluate the results. So within the evaluation section, we're going to do the tasks or perform the tasks of calculate the sample deviation in upper deviation rates and decide the final conclusion. So we're going to come to a conclusion on the results.