The following are auditor judgments and attributes samplingresults for six populations. Assume large population sizes.1 2 3 4 5 6EPER (in percent) 2 1 1 0 3 8TER (in percent) 6 5 20 3 8 15ARO (in percent) 5 5 10 5 10 10Actual sample size 100 100 20 100 60 60Actual number of exceptions in the sample 2 4 1 0 1 8a. For each population, did the auditor select a smaller sample size than is indicatedby using the attributes sampling tables in Table 15-8 for determining sample size?Evaluate selecting either a larger or smaller size than those determined in the tables.b. Calculate the SER and CUER for each population.c. For which of the six populations should the sample results be consideredunacceptable? What options are available to the auditor?d. Why is analysis of the exceptions necessary even when the populations areconsidered acceptable?e. For the following terms, identify which is an audit decision, a nonstatistical estimatemade by the auditor, a sample result, and a statistical conclusion about the population:(1) EPER(2) TER(3) ARO(4) Actual sample size(5) Actual number of exceptions in the sample(6) SER(7) CUER
The following are auditor judgments and attributes sampling
results for six populations. Assume large population sizes.
1 2 3 4 5 6
EPER (in percent) 2 1 1 0 3 8
TER (in percent) 6 5 20 3 8 15
ARO (in percent) 5 5 10 5 10 10
Actual
Actual number of exceptions in the sample 2 4 1 0 1 8
a. For each population, did the auditor select a smaller sample size than is indicated
by using the attributes sampling tables in Table 15-8 for determining sample size?
Evaluate selecting either a larger or smaller size than those determined in the tables.
b. Calculate the SER and CUER for each population.
c. For which of the six populations should the sample results be considered
unacceptable? What options are available to the auditor?
d. Why is analysis of the exceptions necessary even when the populations are
considered acceptable?
e. For the following terms, identify which is an audit decision, a nonstatistical estimate
made by the auditor, a sample result, and a statistical conclusion about the population:
(1) EPER
(2) TER
(3) ARO
(4) Actual sample size
(5) Actual number of exceptions in the sample
(6) SER
(7) CUER
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