Use the sample sizes and the number of deviations determined below.
| Control Procedure | ||||
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| Parameters | 1 | 2 | 3 | 4 |
| Risk of incorrect acceptance | 5 % | 5 % | 10 % | 10 % |
| Tolerable deviation rate | 4 % | 5 % | 7 % | 8 % |
| Expected population deviation rate | 1 % | 2 % | 3 % | 4 % |
| Sample size (using tables) | 156 | 181 | 94 | 98 |
| Sample size (using ACL) | 158 | 184 | 96 | 100 |
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| Determine the sample deviation rate, the computed upper deviation rate, and the auditor’s conclusion (i.e., testing results do or do not support operating effectiveness of the control) for each control procedure. (Leave no cell blank Be sure to enter “0” if required. Round your rates values to 1 decimal place. Omit the % sign in your response.) |
| Control Procedure | ||||
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| Results (Using Table 8’8 &Table 8’9 or ACL) | 1 | 2 | 3 | 4 |
| Number of deviations | 0 | 5 | 4 | 3 |
| Sample size | ||||
| Sample deviation rate | % | % | % | % |
| Computed upper deviation rate using Tables | % | % | % | % |
| Upper error limit frequency using ACL | % | % | % | % |
| Auditor’s conclusion | (Click to select) Supports Does not support | (Click to select) Does not support Supports | (Click to select) Supports Does not support | (Click to select) Supports Does not support |