For each control activity indicate whether there is

of the textbook.
For each control activity indicate whether there is evidence that the control operated
effectively by selecting "Effective" or that it did not operate effectively by selecting
"Deviation" from the drop down list in each of the cells in the schedule (Work Paper 6-2).
(Leave no cells blank - be certain to enter "0" wherever required.)
You should download the PDF files required to complete this case from the
EarthWear Mini-Cases section of the Student Online Learning Center.
Work Paper 6-1
EARTHWEAR CLOTHIERS
Controls Testing Evaluation Summary: Accounts Payable
December 31, 2012
Test Results and Evaluation
Description of Control
Activities Assertion
Number
of
Deviations
Observed
Maximum
Number
of
Deviation
s Accept/Reject
Describe Any Necessary Revisions
to the Audit Plan
1.Document package includes all Occurrence 0 1
0
-2-2
(Click to select)

documents appropriate for the
transaction.
2.The purchase requisition is
signed by a supervisor.
Authorizatio
n 2 1
3.The purchase order is signed by
an authorized purchasing agent.
Authorizatio
n 1 1
4.Quantities on vendor's invoice
agree with related receiving
report and purchase order, and
invoice is mathematically
correct. Accuracy 1 1
5.All documents in voucher
package have been stamped
"paid". Occurrence 0 1
Work Paper 6-2
EARTHWEAR CLOTHIERS
Controls Testing Deviation Report: Accounts Payable
December 31, 2012
Sample Testing Documentation
Control Activity
Docume
nt
Number
1 2 3 4 5
164210
185423
190214
195840
74
additional
items
Effective Effective Effective Effective Effective
Total
Number
of
Exception
s
(Click to select)
50000
(Click to select)
(Click to select)
(Click to select)
(Click to select)
(Click to select) (Click to select) (Click to select) (Click to select)
(Click to select)
(Click to select) (Click to select) (Click to select) (Click to select)
(Click to select)
(Click to select) (Click to select) (Click to select) (Click to select)
(Click to select)
(Click to select) (Click to select) (Click to select) (Click to select)

rev: 10_03_2013_QC_35606, 01_10_2014_QC_43161
PART FIVE
In this mini-case you will statistically evaluate the tests of controls on accounts payable for
the 2014 audit of EarthWear Clothiers, Inc.
Use ACL to compute (1) the Sample Size for each control activity and (2) the Upper
Deviation Rate for the sample results provided on Work Paper 8-1. Record the results from
ACL in the fields on Work Paper 8-1 indicated below. Please refer to Chapter 8 of the
textbook for instructions on using ACL.
EARTHWEAR CLOTHIERS
Control Activities Testing - Sampling and Evaluation Sheet: Accounts Payable
December 31, 2014
Compute Sample Size
The list below indicates the control activities tested using voucher packets in Part A (Part A
was a Chapter 6 assignment, but you can complete this assignment even if you did not
complete Part A). Use the information provided below to calculate the sample size using
ACL. Please refer to Chapter 8 of the textbook for instructions on how to use ACL to
calculate sample sizes. When different sample sizes are computed for control activities that