EBK AUDITING+ASSURANCE SERVICES
EBK AUDITING+ASSURANCE SERVICES
17th Edition
ISBN: 9780135171219
Author: ARENS
Publisher: PEARSON CO
Question
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Chapter 15, Problem 32DQP

a.

To determine

Calculate TER - SER for each of columns 1 through 8 and evaluate whether or not the calculated allowance for sampling risk is large enough to accept the population using non statistical sampling.

b.

To determine

Determine CUER (increase or decrease) using attributes sampling from the appropriate table.

c.

To determine

1) A decrease in the ARO

2) A decrease in the population size

3) A decrease in the sample size

4) A decrease in the number of exceptions in the sample

d.

To determine

Identify the factor that has the greatest and the least effect on the CUER.

e.

To determine

Define the necessity to compare the CUER with the TER.

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