Data relative to three MPU estimation plans are presented below. 1 2 3 Tolerable misstatement $110,000 $140,000 $170,000 Size of population 5,000 6,000 8,000 Risk of incorrect rejection 10% 5% 10% Estimated population standard deviation $80 $105 $125 Risks that misstatements accumulating to greater than tolerable misstatements will not be detected by: Internal control 50% 40% 40% Other substantive procedures (excluding this test of details) 25% 50% 85% Desired overall audit risk 5% 5% 5% Inherent risk 100% 100% 100%