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[DOC File]Chapter 09 Audit Sampling - CPA Diary
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Now ignore your sample size calculation in part "a," and assume that your answer was a sample size of 289 (the square root of 289 is 17) and that you obtained the following results: Average audited value of items in sample: $76 Average book value of items in sample: $78 Standard Deviation in the sample (audited values): $24 Standard Deviation ...
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[DOC File]CHAPTER 10--AUDIT SAMPLING CONCEPTS
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AICPA's Audit Sampling Guide: Planned Assessed Level of Control Risk Tolerable Rate. Low 2-7%. Moderate 6-12%. Slightly Below Maximum 11-20%. Maximum omit test 2. Tests of Controls - Sampling Risks ... Determine sample size. Factors: Effect on Sample Size Assessed a higher level of Control Risk.
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[DOCX File]Specifications for Audits of Authorities, Boards, and ...
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For sample size determination reference the AICPA sample design, size, and selection as defined in AU-C section 530 of the AICPA Professional Standards. In Appendix A of the accountant’s examination report (referenced at the end of this section) provide the sampling considerations and determinations.
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[DOCX File]Background - AICPA
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Small Population Sample Size Table. in the AICPA Audit Guide . Audit Sampling. Small populations, for purposes of the Chapter, are defined as populations of fewer than 250 items. Small Population Sample Size Table: Frequency and Population Size. Sample Size. Quarterly (4) 2. Monthly (12) 2–4. Semimonthly (24)
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Aicpa audit sample size