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STEP 5.

ESTIMATE THE
EXPECTED POPULATION
DEVIATION RATE
Aside from the tolerable deviation rate and
the risk of assessing control risk too low,
the expected population deviation rate also
affects the sample size in attributes
sampling. This expected deviation rate is
significant because it represents the rate
that the auditors expect to discover in their
sample from the population.
STEP 6. DETERMINE THE INITIAL
SAMPLE SIZE
In determining the sample size, the auditor
should consider whether sampling risk is
reduced to an acceptably low level. Sample
size is affected by the level of sampling risk
that the auditor is willing to accept. The lower
the risk the auditor is willing to accept, the
greater the sample size will need to be.
SUMMARY OF FACTORS INFLUENCING
COMPLIANCE TEST SAMPLE SIZE
Conditions Leading to
Factors Smaller Sample Size Larger Sample Size

1. Planned reliance on Lower reliance on internal Higher reliance on internal


internal control control control

2. Allowable rate of Higher acceptable rate of Lower acceptable rate of


deviation (tolerable deviation for planned reliance deviation for planned reliance
error) on internal control on internal control
3. Likely rate of Lower expected rate of Higher expected rate of
population deviation deviation in population deviation in population

4. Required confidence Decrease in required Increase in required confidence


level confidence level level

5. Number of items in Virtually no effect on sample size unless population is small


population
FACTORS THAT THE AUDITOR CONSIDERS
WHEN DETERMINING THE SAMPLE SIZE
FACTOR EFFECT ON
SAMPLE SIZE
1. An increase in the Increase The more the assurance the auditor
extent to which the intends to obtain from the operating
auditors risk assessment effectiveness of controls, the lower
takes into account relevant the auditors assessment of the risk of
controls. material misstatement will be, and the
larger the sample size will need to be.

2. An increase in the Decrease The lower the tolerable rate of


tolerable rate of deviation. deviation, the larger the sample size
needs to be.

3. An increase in the Increase The higher the expected rate of


expected rate of deviation deviation, the larger the sample size
of the population to be needs to be so that the auditor is in a
tested. position to make a reasonable
estimate of the actual rate of
deviation.
FACTORS EFFECT ON
SAMPLE SIZE
4. An increase in the Increase The greater the level of
auditors desired level assurance that the auditor
of assurance that the desires that the results of the
tolerable rate of sample are in fact indicative of
deviation is not the actual incidence of
exceeded by the actual deviation in the population, the
rate of deviation in the larger the sample size needs to
population. be.

5. An increase in the Negligible effect For large populations, the actual


number of sampling size of the population has little,
units in the population. if any, effect on sample size.
Figure 17.2 shows the Table that may be used to
determine required sample sizes at 5 percent risk of
assessing control risk too low.
The horizontal axis of the table is the tolerable
deviation rate specified by the auditors.
The vertical axis is the expected deviation rate
estimated by the auditors to exist within the
population.
The numbers in the body of the table indicate the
required sample sizes.
The number in parentheses shown after the
required sample size is the allowable number of
deviations that may be observed.

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