Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 27

Sample Size Determination. Review each of the following independent sets of conditions.
Required:
Use AICPA sample size tables to identify the appropriate sample size for use in a statistical sampling application (ROO 5 risk of overreliance, EPDR 5 expected population deviation rate, TRD 5 tolerable rate of deviation). What is your conclusion regarding the relationship of each of these factors to sample size based on comparing the sample sizes across different combinations of these factors?
a. ROO = 5%, EPDR = 1%, TRD = 4%.
b. ROO = 5%, EPDR = 1.5%, TRD = 4%.
c. ROO = 5%, EPDR = 1.5%, TRD = 6%.
d. ROO = 10%, EPDR = 1.5%, TRD = 4%.