The Bizayeva CPA firm is auditing Hagopian, Inc. The company is a manufacturer. It manufactures laptops and ships them to stores. The company had a good year, with (unaudited) $2,500,000 in accounts receivable at year-end. Bizayeva decides to test management’s assertion of the existence of this amount of accounts receivable by using Monetary Unit Sampling. Bizayeva decides, based on last year’s audit, on a 90% confidence level. Bizayeva expects the accounts receivable are misstated by $25,000. Bizayeva decides that a misstatement of as much as $100,000 is tolerable, for accounts receivable to be regarded as materially correct. What is the required sample size?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The Bizayeva CPA firm is auditing Hagopian, Inc. The company is a manufacturer. It manufactures laptops and ships them to stores. The company had a good year, with (unaudited) $2,500,000 in accounts receivable at year-end. Bizayeva decides to test management’s assertion of the existence of this amount of accounts receivable by using Monetary Unit Sampling. Bizayeva decides, based on last year’s audit, on a 90% confidence level. Bizayeva expects the accounts receivable are misstated by $25,000. Bizayeva decides that a misstatement of as much as $100,000 is tolerable, for accounts receivable to be regarded as materially correct. What is the required sample size?
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