Audit Sampling 14-29 ( NA02 )

a.  SER= Number of exception / sample size

Column	Planned Audit				SER (%)
	ARACR	Population Size	Sample Size	Number of Exeption
1	10	5000	200	4	2
2	5	5000	200	4	2
3	5	5000	50	1	2
4	5	50000	200	4	2
5	5	500	100	2	2
6	5	900	100	10	10
7	5	5000	100	0	0
8	5	500	25	0	0

Colomn	TER(5%) – SER
1	3
2	3
3	3
4	3
5	3
6	0
7	5
8	5

b.

Column	Planned Audit				CUER
	ARACR	Population Size	Sample Size	Number of Exeption
1	10	5000	200	4	4,0
2	5	5000	200	4	4,6
3	5	5000	50	1	9,2
4	5	50000	200	4	4,6
5	5	500	100	2	6,2
6	5	900	100	10	16,4
7	5	5000	100	0	3,0
8	5	500	25	0	11,3

c.   1. Decrease in ARACR                                      = CUER Increase

2. Decrease in Population size                       = CUER Increase

3. Decrease in sample size                               = CUER Increase

4. Decrease in number of exception           = CUER Increase

d. Sample size and Number of exception have the greatest effects on the CUER,

population size has the least effect on the CUER

e. It is necessary to compare the CUER with the TER because the auditor need to analyze

the individual exception to find the weakness of internal control