Audit Sampling = 14-28 ( NA02 )

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	120
3	5	5	2	6000	150
4	5	6	2	1000	100
5	10	20	8	500	45
6	10	20	2	500	30
7	5	2	0	1000000	200

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	132
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.      1. Increase in ARACR                      = Sample Decrease

2. Increase in TER                             = Sample Decrease

3. Increase in EPER                          = Sample Increase

4. 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. The initial sample size is called that because the exceptions in the actual sample must be evaluated before it possible

to know whether the sample is sufficiently large to achieve the objectives of the tests.