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Control Tests Sample Size Worksheet

This document provides a worksheet to help determine the appropriate sample size for tests of controls. It lists input values like the expected population deviation rate, tolerable deviation rate, acceptable risk of overreliance, and required critical value. The worksheet then shows the risk of overreliance for different actual numbers of deviations that could be found, and the tolerable deviation rate that can be achieved for different sample sizes.

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Adnan Avdukić
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0% found this document useful (0 votes)
17 views1 page

Control Tests Sample Size Worksheet

This document provides a worksheet to help determine the appropriate sample size for tests of controls. It lists input values like the expected population deviation rate, tolerable deviation rate, acceptable risk of overreliance, and required critical value. The worksheet then shows the risk of overreliance for different actual numbers of deviations that could be found, and the tolerable deviation rate that can be achieved for different sample sizes.

Uploaded by

Adnan Avdukić
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Worksheet for Tests of Controls Sample Size Determination Expected Population Deviation Rate Tolerable Rate Acceptable Risk

of Overreliance Required Sample Size Critical Value (maximum allowable deviations) Evaluation of Results Actual Number of Deviations 0 1 2 3 4 5 6 Risk of Overreliance 0.01% 0.09% 0.48% 1.73% 4.74% 10.45% 19.40% INPUTS 4.00% 9.00% 5.00% 100 4 Achieved Tolerable Rate 3.0% 4.7% 6.2% 7.6% 9.0% 10.3% 11.5%

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