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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