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%