a.
Determine the appropriate non-statistical
b.
Determining the initial sample size needed to satisfy the auditor’s requirements using attributes sampling.
c.
Determining the effect on initial sample size when the factors change separately keeping the other factors held to be constant. The factors that change are an increase in ARO, an increase in the TER, an increase in the EPER, and an increase in the population size.
d.
Identify the reason for the large difference in the sample sizes for columns 3 and 6.
e.
Identify the factor which appears to have the greatest effect on the initial sample size and one that appears to have the least effect among the four factors by comparing the results of part c with part a or part b.
f.
Explain the reason of calling the sample size as the initial sample size.
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Auditing And Assurance Services
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