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AICPA Sample Evaluation Tables EXHIBIT E.B.1 Sample Evaluation Table for 5 Percent Risk of Overreliance Actual Number of Deviations Found 10 6 B Sample Size O 2 3 5 55.9 60.7 65.4 69.9 40.2 45.6 50.8 14.0 21.7 28.3 34.4 20 50.4 54.4 58.4 37.6 42. 46.3 11.3 17.7 03.2 8.2 33.0 25 35.8 39.4 43.0 46.6 50.0 19.6 28.0 31.9 30 14.9 23.9 9.6 34.4 37.5 40.6 43.7 31.1 17.0 20.7 24.3 27.8 35 8.3 12.9 33.3 36.0 38.8 21.5 24.6 27.5 30.4 7.3 11.4 15.0 18.3 40 324 34 8 247 27.3 298 10.2 13 4 16 4 19.2 22.0 45 6.5 247 271 29.4 31.6 121 48 174 19 9 22.4 59 9.2 50 26.9 28.9 18.2 20.5 24.8 15.9 22.6 55 5.4 8.4 11.1 3.5 26.7 18.8 20.8 2.8 24.8 12.5 16.2 77 10.2 14.7 60 23.0 247 3.6 15. 17.5 193 21.2 65 4.6 71 16.3 8.0 19.7 21.4 23.1 14 5 4.2 6.6 8.8 10.8 127 70 201 21.6 11.8 13.6 15.2 16.9 8.5 4.0 6.2 3.2 10.1 75 17.4 18.9 20.3 9.5 17.1 12. 14.3 15.9 80 3.7 5.8 7.7 14.2 65 169 8.2 11 4 3.3 5.2 90 11.5 12.8 14.0 15.2 16.4 10.3 3.0 47 6.2 76 100 10 3 11.3 12 3 13 2 72 24 3.8 50 61 125 10.3 11.1 6.9 7.8 8.6 5.1 6.0 2.0 3.2 4.2 150 72 78 8.4 52 1.5 2.4 3.2 3.9 4.6 200 1 8 5.2 5.6 4 A 3.1 1.0 1.6 2.1 2.6 300 3.3 3.9 4.3 1.2 1.6 2.0 2.3 2.7 3.0 400 0.8 29 3.2 3.4 21 2.4 2.7 10 13 16 500 06 Note: This table presents ULRDs as percentages and assumes a large population. Source: AICPA Audit Guide Audit Sampling. EXHIBIT E.B.2 Sample Evaluation Table for 10 Percent Risk of Overreliance Actual Number of Deviations Found 4 5 6 7 8 9 10 2 Sample Size 1 3 56.8 61.6 66.2 36.1 41.5 46.8 51.9 10.9 18.1 24.5 30.5 20 16.8 508 54.8 24.9 29.5 34.0 38.4 12.6 3.8 14.7 20.0 25 46.7 36.2 39.7 13.2 6.8 21.0 24.9 28.8 32.5 7.4 12.4 376 40.6 21.6 24.9 28.2 31.4 34.5 107 18.2 35 35.9 24.9 30.5 33.2 16.0 190 22.0 27.7 40 5.6 94 12.8 27.3 29.8 32.2 11.4 14.3 17.0 19.7 22.3 24.8 15 29.2 15.4 17.8 20.2 22.5 247 27.0 10.3 12.9 18.4 20.5 22.6 24.6 26.7 42 6. 94 11.8 14.1 16.3 55 18 9 20.8 22.7 24.6 8.7 10.8 12.9 15.0 16.9 3.8 21.0 13.9 15.7 19.3 2.8 17.5 B.C 10.0 12.0 65 6.3 180 196 212 75 93 11.1 12 9 14.6 70 15.2 16.8 18.3 19.8 8.7 10.4 12.1 13.7 75 3.1 5.1 7.0 14.3 172 18.7 12.8 15.8 4.8 6.6 3.2 9.8 11.3 30 14.1 154 167 101 11.5 12.8 7.3 90 11.5 12.7 13.9 15.0 7.9 9.1 10.3 39 56 100 121 7.3 8.3 9.3 10.2 11.2 10 31 1 3 5.3 6.3 125 7.8 3.6 9.4 10.1 5.3 6.1 7.0 4.4 150 1.6 2.6 3.6 5.9 6.5 71 7.6 40 4.6 53 20 27 34 200 1.2 4.3 5.1 3.5 3.9 0.8 1.3 1.8 2.3 27 31 300 3.3 3.6 3.9 2.4 2.7 3.0 0.6 10 14 17 2.0 400 2.9 31 16 19 2.1 2.4 2.6 500 Note: This table presents ULRDs as percentages and assumes a large population. Source: AICPA Audit Guide Audit Sampling.Required: Review each of the following independent sets of conditions. For each condition, calculate the (1) sample rate of deviation, and use the AICPA sample evaluation tables to identify the (2) upper limit rate of deviation and (3) allowance for sampling risk (n = sample size, d = deviations, ROO = risk of overreliance). (Round your intermediate computations and final answers to 1 decimal place.) a.n=60,d=4,ROO=5%. Sample rate of deviation m % Upper limit rate of deviation - % Allowance for sampling risk - % b.n=60,d=6,ROO=5%. Sample rate of deviation - Upper limit rate of deviation - Allowance for sampling risk - c. n=60, d =6, R00 =10%. Sample rate of deviation - % Upper limit rate of deviation - % Allowance for sampling risk - %