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L11 Notes_Part_14

# L11 Notes_Part_14 - without credit approval If they...

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Statistical Attribute Sampling Plan 2785 0885 4895 2098 8777 5154 0528 8979 2075 3127 1289 5584 7963 4907 4172 9335 5805 2406 5067 3433 7682 2622 1779 6689 4708 2433 0505 6516 8805 3732 8560 4 <= 1-3 5 <= 4-6 6 <= 7-9 Random Sample of 8: 65, 65, 65, 68, 67, 54, 48, 69, 65, 47, 69, 64, 53, 62, 45, 67 , 43 Converting to four digits yields: 4154, 4148, 4147, 4164, 4153, 4162, 4145, 4143 Systematic Sample of 8: 23/8 = 3 is interval Random start 2 4143 4146, 4149, 4152, 4155, 4158, 4161, 4164 Population 4142 through 4164 Mapping of digit in tens place Discards Included Random numbers

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Statistical Attribute Sampling Plan III. Evaluate the Sample 8. Generalize from the sample to the population SDR = sample deviation rate 9. Analyze errors Is there a justifiable reason for apparent non- compliance with a control? Example: the auditors found 7 sales invoices