Using the risk of incorrect acceptance, tolerable deviation rate, sample size, and the number of deviations shown below, determine the sample deviation rate, 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. Use Tables 8-8 and 8-9 below for reference.

1 10% 5% 5 Control Procedure 2 3 10% 5% 4% 45 75 2 1 10% Parameters Risk of incorrect acceptance Tolerable Deviation Rate Sample size Number of Deviations Sample Deviation Rate Computed upper Deviation Rate Auditor's Conclusion 4 4 5% 5% 125 2. 80 0 TABLE 8-8 Statistical Sample Results Evaluation Table (Computed Upper Deviation Rates) for Attribute Sampling-95 Percent Desired Confidence Level Actual Number of Deviations Found 3 4 5 6 7 7 Sample Size 0 1 2 8 9 10 25 30 35 40 45 50 55 60 65 70 75 an 80 90 100 125 150 200 11.3 9.5 8.3 7.3 6.5 5.9 5.4 4.9 4.6 4.2 4.0 3.7 3.3 3.0 2.4 2.0 1.5 17.6 14.9 12.9 11.4 10.2 9.2 8.4 7.7 7.1 6.6 6.2 5.8 5.2 4.7 3.8 3.2 2.4 19.6 17.0 15.0 13.4 12.1 11.1 10.2 9.4 8.8 8.2 7.7 6.9 6.2 5.0 4.2 3.2 18.3 16.4 14.8 13.5 12.5 11.5 10.8 10.1 95 9.5 8.4 7.6 6.1 5.1 3.9 19.2 17.4 15.9 14.7 13.6 12.6 11.8 11.1 9.9 9.0 7.2 6.0 4.6 19.9 18.2 16.8 15.5 14.5 13.6 127 12.7 11.4 10.3 8.3 6.9 5.2 18.8 17.4 16.3 15.2 14.3 12.8 11.5 9.3 7.8 5.9 19.3 18.0 16.9 15.9 14.2 12.8 10.3 8.6 6.5 20.0 18.9 16.8 19.7 18.5 17.4 15.5 14.0 11.3 9.5 7.2 15.2 12.3 10.3 7.8 18.2 16.4 13.2 11.1 8.4 Over 20 percent. ". TABLE 8-9 Statistical Sample Results Evaluation Table (Computed Upper Deviation Rates) for Attribute Sampling-90 Percent Desired Confidence Level Actual Number of Deviations Found 3 3 4 5 6 7 0 1 2 8 9 10 . Sample Size 20 25 30 35 40 45 50 55 60 70 80 90 100 120 160 200 10.9 8.8 7.4 6.4 5.6 5.0 4.6 4.1 20 3.8 3.3 2.9 2.6 2.3 2.0 1.5 1.2 18.1 14.7 12.4 10.7 9.4 8.4 7.6 6.9 6.4 5.5 4.8 4.3 3.9 3.3 2.5 2.0 19.9 16.8 14.5 12.8 11.4 10.3 9.4 8.7 7.5 6.6 5.9 5.3 4.4 3.3 2.7 18.1 16.0 14.3 12.9 11.8 10.8 9.3 8.2 7.3 6.6 5.5 4.2 3.4 19.0 17.0 15.4 14.1 12.9 11.1 9.8 8.7 7.9 6.6 5.0 4.0 19.7 17.8 16.3 15.0 12.9 11.3 10.1 9.1 7.6 5.8 4.6 18.4 16.9 14.6 12.8 11.5 10.3 8.7 6.5 5.3 18.9 16.3 14.3 12.8 11.5 9.7 7.3 5.9 17.9 15.8 14.1 12.7 10.7 8.0 6.5 19.6 17.2 15.4 13.9 11.6 8.8 7.1 18.6 16.6 15.0 12.6 9.5 7.6 "Over 20 percent 1 10% 5% 5 Control Procedure 2 3 10% 5% 4% 45 75 2 1 10% Parameters Risk of incorrect acceptance Tolerable Deviation Rate Sample size Number of Deviations Sample Deviation Rate Computed upper Deviation Rate Auditor's Conclusion 4 4 5% 5% 125 2. 80 0 TABLE 8-8 Statistical Sample Results Evaluation Table (Computed Upper Deviation Rates) for Attribute Sampling-95 Percent Desired Confidence Level Actual Number of Deviations Found 3 4 5 6 7 7 Sample Size 0 1 2 8 9 10 25 30 35 40 45 50 55 60 65 70 75 an 80 90 100 125 150 200 11.3 9.5 8.3 7.3 6.5 5.9 5.4 4.9 4.6 4.2 4.0 3.7 3.3 3.0 2.4 2.0 1.5 17.6 14.9 12.9 11.4 10.2 9.2 8.4 7.7 7.1 6.6 6.2 5.8 5.2 4.7 3.8 3.2 2.4 19.6 17.0 15.0 13.4 12.1 11.1 10.2 9.4 8.8 8.2 7.7 6.9 6.2 5.0 4.2 3.2 18.3 16.4 14.8 13.5 12.5 11.5 10.8 10.1 95 9.5 8.4 7.6 6.1 5.1 3.9 19.2 17.4 15.9 14.7 13.6 12.6 11.8 11.1 9.9 9.0 7.2 6.0 4.6 19.9 18.2 16.8 15.5 14.5 13.6 127 12.7 11.4 10.3 8.3 6.9 5.2 18.8 17.4 16.3 15.2 14.3 12.8 11.5 9.3 7.8 5.9 19.3 18.0 16.9 15.9 14.2 12.8 10.3 8.6 6.5 20.0 18.9 16.8 19.7 18.5 17.4 15.5 14.0 11.3 9.5 7.2 15.2 12.3 10.3 7.8 18.2 16.4 13.2 11.1 8.4 Over 20 percent. ". TABLE 8-9 Statistical Sample Results Evaluation Table (Computed Upper Deviation Rates) for Attribute Sampling-90 Percent Desired Confidence Level Actual Number of Deviations Found 3 3 4 5 6 7 0 1 2 8 9 10 . Sample Size 20 25 30 35 40 45 50 55 60 70 80 90 100 120 160 200 10.9 8.8 7.4 6.4 5.6 5.0 4.6 4.1 20 3.8 3.3 2.9 2.6 2.3 2.0 1.5 1.2 18.1 14.7 12.4 10.7 9.4 8.4 7.6 6.9 6.4 5.5 4.8 4.3 3.9 3.3 2.5 2.0 19.9 16.8 14.5 12.8 11.4 10.3 9.4 8.7 7.5 6.6 5.9 5.3 4.4 3.3 2.7 18.1 16.0 14.3 12.9 11.8 10.8 9.3 8.2 7.3 6.6 5.5 4.2 3.4 19.0 17.0 15.4 14.1 12.9 11.1 9.8 8.7 7.9 6.6 5.0 4.0 19.7 17.8 16.3 15.0 12.9 11.3 10.1 9.1 7.6 5.8 4.6 18.4 16.9 14.6 12.8 11.5 10.3 8.7 6.5 5.3 18.9 16.3 14.3 12.8 11.5 9.7 7.3 5.9 17.9 15.8 14.1 12.7 10.7 8.0 6.5 19.6 17.2 15.4 13.9 11.6 8.8 7.1 18.6 16.6 15.0 12.6 9.5 7.6 "Over 20 percent