Below are two versions of the same table. You can use either the table on the left or the table on the right. Use the table with which you are most familiar. Determine the minimum required sample size. We are concerned about overstatement. There are 1,000 items in the account with a book value of $2.908.144. We want to limit the Risk of Incorrect Acceptance (beta risk) to 0.20 and the Risk of Incorrect Rejection (alpha risk) to 0.20. The standard deviation is 1.204 and tolerable misstatement is 290.814