03
Feb
10

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).

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