$18$

Sampling Frame: Lines recorded in the purchase journal during the year

Attribute RCL

Sample

Size SDR TDR ASR

Voucher contains vendor invoice, purchase order, and

receiving report $($if necessary$).$

M $405\%$

Voucher package documents look authentic and

reasonable.

M $405\%$

Purchase order is signed by Bruce Penny $($if necessary$).$ M $405\%$

Receiving report is signed by Sue Ravens or vendor invoice

is initialed by Karen Tucci.

M $405\%$

Voucher cover is initialed by Janet Sotiriadis. M $405\%$

Purchase journal amount is correct based on voucher

package documents.

M $405\%$

Voucher cover has correct general ledger account code. M $405\%$

Voucher is posted to the correct general ledger account. M $400\%5\%5\%$

Voucher is posted to correct vendor accounts payable

subsidiary file.

M $400\%5\%5\%$

Conclusions:

Legend:

ASR $-$ Allowance for Sampling Risk $($TDR$-$SDR$)$

RCL $-$ Risk of Assessing Control Risk Too Low $($L $$ Low or M $$ Moderate$)$

SDR $-$ Sample Deviation Rate

TDR $-$ Tolerable Deviation Rate