Use the sample sizes and the number of deviations determined below.

	Control Procedure
Parameters	1	2	3	4
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)	156	181	94	98
Sample size (using ACL)	158	184	96	100

Determine the sample deviation rate, the computed upper deviation rate, and the auditors conclusion (i.e., testing results do or do not support operating effectiveness of the control) for each control procedure. (Leave no cell blank - Be sure to enter "0" if required. Round your rates values to 1 decimal place. Omit the % sign in your response.)

	Control Procedure
Results (Using Table 88 & Table 89 or ACL)	1	2	3	4
Number of deviations	0	5	4	3
Sample size
Sample deviation rate	%	%	%	%
Computed upper deviation rate using Tables	%	%	%	%
Upper error limit frequency using ACL	%	%	%	%
Auditors conclusion	(Click to select)SupportsDoes not support	(Click to select)Does not supportSupports	(Click to select)Does not supportSupports	(Click to select)SupportsDoes not support