An auditor is applying statistical sampling for attributes to the testing of extensions of 1000 line items on sales invoices.A deviation is defined as an extension mistake on a line (i.e. line #39 quantity of 10 and unit price of $100 is calculated as $900).

The auditor decides to use a 10% Risk of Overreliance, a Tolerable Deviation Rate of 6%, and an expected population deviation rate of 2%.

Assume the following deviation condition exists in the population (the auditor would not know this):

Line #Amount of deviation overstated (understated)

39$(100)

114226

196(330)

202900

220700

22618

240950

2911126

347226

410(400)

425300

526550

6001000

674150

798(500)

840350

890925

906(820)

Required

Quantitatively evaluate your sample results. [Use the "sample decision rule".]