Q Table 2 Maximum Deviation Rates for Attribute Sampling Desired Confidence Level = 95 Percent Sample Size Actual Number of Deviations Found 0 1 2 3 4 5 6 7 8 9 10 25 11.3 17.6 30 9.5 14.9 19.6 35 8.3 12.9 17.0 40 7.3 11.4 15.0 18.3 45 6.5 10.2 13.4 16.4 19.2 + * * 50 5.9 9.2 12.1 14.8 17.4 19.9 55 5.4 8.4 11.1 13.5 15.9 18.2 * 60 4.9 7.7 10.2 12.5 14.7 16.8 18.8 * 65 4.6 7.1 9.4 11.5 13.6 15.5 17.4 19.3 70 4.2 6.6 8.8 10.8 12.6 14.5 16.3 18.0 19.7 75 4.0 6.2 8.2 10.1 11.8 13.6 15.2 16.9 18.5 20.0 80 3.7 5.8 7.7 9.5 11.1 12.7 14.3 15.9 17.4 18.9 90 3.3 5.2 6.9 8.4 9.9 11.4 12.8 14.2 15.5 16.8 18.2 100 3.0 4.7 6.2 7.6 9.0 10.3 11.5 12.8 14.0 15.2 16.4 125 2.4 3.8 5.0 6.1 7.2 8.3 9.3 10.3 11.3 12.3 13.2 150 2.0 3.2 4.2 5.1 6.0 6.9 7.8 8.6 9.5 10.3 11.1 200 1.5 2.4 3.2 3.9 4.6 5.2 5.9 6.5 7.2 7.8 8.4 *Upper deviation rate exceeds 20%. Source: AICPA Auditing Practice Release, Audit Sampling, Appendix A