L11 Notes_Part_16 - 34,783 8,210 38,383 66,533 92,628...

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Attribute Sampling Example Expected Population Deviation Rate 2% 3% 4% 5% 6% 7% 0.00% 149 99 74 59 49 42 0.25% 236 157 117 93 78 66 0.50% 157 117 93 78 66 0.75% 208 117 93 78 66 1.00% 156 93 78 66 1.25% 156 124 78 66 1.50% 192 124 103 66 Tolerable Deviation Rate Sample Size at 95% Desired Confidence Level Part of the table used to determine sample size when the auditor specifies a 95% desired confidence level.
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Attribute Sampling Example 17,063 24,423 65,785 77,035 57,267 59,096 32,014 11,531 45,594 80,027 89,904 44,994 64,036 37,490 31,130 42,970 25,484 95,084 96,213 62,333 74,184 3,475 11,027 28,664 44,899 1,755 1,986 67,454 62,828 23,758 37,285 19,308 97,613 42,756 92,096 35,744 39,602 67,446 22,113 10,350 52,705 71,586 59,304 6,937 45,839 60,481 34,989 96,813 50,006 24,202 34,027 12,104 91,083 66,805 18,965 37,183 52,496 80,382 30,393 67,965 40,817 60,169 27,951 52,597
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Unformatted text preview: 34,783 8,210 38,383 66,533 92,628 10,374 30,521 87,003 81,175 50,282 96,603 54,109 93,234 72,563 42,914 6,184 13,350 72,886 There are 125,000 audit items in the population numbered from 1 to 125,000. The auditor generates these random numbers using Excel. Each number represents a contract that was to be reviewed for credit approval. Attribute Sampling Example The auditor examines each selected contract for credit approval and determines the following: Number of deviations 2 Sample size 78 Sample deviation rate 2.6% Computed upper deviation rate 8.2% Tolerable deviation rate 6.0% Let’s see how we get the computed upper deviation rate....
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.

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L11 Notes_Part_16 - 34,783 8,210 38,383 66,533 92,628...

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