Parameters Control Procedure

$1234$

Risk of incorrect acceptance $5\%5\%10\%10\%$

Tolerable deviation rate $4\%5\%7\%8\%$

Expected population deviation rate $1\%2\%3\%4\%$

Sample size $($using tables$)1561819498$

Sample size $($using IDEA$)1561819498$

Determine the sample deviation rate, the computed upper deviation rate, and the auditor$$s conclusion $($i$.$e$.,$ testing results do or do not support operating effectiveness of the control$)$ for each control procedure. $($For Results, use Table $88$ & Table $89$ or IDEA$)$