ML&T FORM G-12 Documenting Audit Sampling for Substantive Testing III. DETERMINE SAMPLE SIZE a. Audit risk for assertion (Audit plan reference: ): Evaluate audit risk for the assertion being tested: 0 Normal O Higher than normal b. Assessment of control risk for this area ( Audit plan reference: : C b(i) Planned control risk: O Low O Moderate O High Maximum b(ii) Describe controls to be tested that pertain to the assertion for this substantive sample: b(iii) Risk of assessing control risk to low used for test of controls: % b(iv) Tolerable rate used for test of controls: % c. Reliance on other substantive tests of details (besides this sample) and analytical procedures (Audit plan reference: c(i) Degree of reliance: O None Moderate Extensive c(ii) Analytical procedures performed that relate to assertion being tested: c(iii) Other substantive tests that relate to the test assertion: d. Risk of incorrect acceptance (Audit plan reference: D: d(i) Based on the evaluation of audit risk, reliance on other substantive tests of detail and analytical procedures and reliance on test of controls, the desired risk of incorrect acceptance is Vo. d(ii) For classical variables sampling, based on the difficulty of extending the test, the risk of incorrect rejection is %. e. Sample size determination: e(i) Materiality for the entire audit: (Audit plan reference: e(ii) Materiality/tolerable misstatement for this assertion: (Audit plan reference