A.02 Chapter 14 (14-28)

14 – 28
A. By using judgement
Column	Planned Audit				Initial Sample
	ARACR	TER	EPER	Population Size
1	10	6	2	1000	90
2	5	6	2	100000	135
3	5	5	2	6000	150
4	5	6	2	1000	100
5	10	20	8	500	55
6	10	20	2	500	45
7	5	2	0	1000000	190
B. By using attributes sampling from the appropriate part of Table 14-8
Column	Planned Audit				Initial Sample
	ARACR	TER	EPER	Population Size
1	10	6	2	1000	88
2	5	6	2	100000	127
3	5	5	2	6000	181
4	5	6	2	1000	127
5	10	20	8	500	25
6	10	20	2	500	18
7	5	2	0	1000000	149
C.	Increase in ARACR          = Sample Decrease
	Increase in TER                = Sample Decrease
	Increase in EPER              = Sample Increase
	Incrase in population size   = Sample Increase
D.	because there are differences in ARACR and TER percentage and also there is a huge differences in population size.
E.	ARACR and TER have the greatest effect on the initial sample size and population size has the least effect on the initial sample size.
F.	It called the initial sample size, because the exceptions in the actual sample must be evaluated before it is possible to know whether the sample is sufficiently large to achieve the objectives of the test.
For complete document,,click Chapter 14 (14 – 28).