then in step 434 the probability rate that the anticipated number of materiality threshold errors will be found in the selection is calculated the probability rate that the anticipated number of materiality threshold errors or more will be found in the selection as calculated and the entire probability rates of each of the anticipated number of anticipated errors that will be found in a selection in a financial statement category is displayed if the third known sufficiency test is not used as determined in step 432 then in step 436 a forth known distribution sufficiency test is performed next in step 438 the probability rate that the anticipated number of events will not have errors is calculated and the probability rate that the anticipated number of events or more will not have errors is calculated next in step 440 the attribute basis for selection of transactions is determined a wide variety of attributes can be used in the selection of transactions such attributes include the determination of outliers and anomalies of transactions by the financial category for substantiation dollar value anomalies for debit transactions dollar value anomalies for credit transactions random probability distributions for debit transactions random probability distributions for credit transactions random probability distributions for control unit debit transactions random probability distributions for control unit credit transactions both anomalies and probability selections for debit and credit transactions document control for debit and credit transactions and specific documents listing control debit and credit transactions in step 442 the calculation of metrics of all transactions by financial category is determined this calculation includes a replacement of any values equaling infinity with.