Audit Sampling = 14-28 (N.A02)

{ Februari 3, 2010 @ 3:25 am } · { Pemeriksaan Akuntansi (Audit) }

14-28

a.	By using judgement
	Column	Planned  Audit				Initial Sample
		ARACR	TER	EPER	Population Size
	1	10	6	2	1000	90
	2	5	6	2	100000	120
	3	5	5	2	6000	150
	4	5	6	2	1000	100
	5	10	20	8	500	45
	6	10	20	2	500	30
	7	5	2	0	1000000	200
b.	By using attributes sampling from the appropriate part of table 14-8
	Column	Planned Audit				Initial Sample
		ARACR	TER	EPER	Population Size
	1	10	6	2	1000	88
	2	5	6	2	100000	127
	3	5	5	2	6000	181
	4	5	6	2	1000	127
	5	10	20	8	500	25
	6	10	20	2	500	18
	7	5	2	0	1000000	149
c.	1. Increase in ARACR			Sample Decrease
	2. Increase in TER			Sample Decrease
	3. Increase in EPER			Sample Increase
	4. Increase in population size			Sample Increase
d	Because there are differences in ARACR and TER percentage and also
	there is a huge difference in population size
e.	ARACR and TER have the greatest effect on the initial sample size and
	population has the least effect on the initial sample size
f	It is called initial sample because the exception in the actual sample
	must be evaluated before it is possible to know wheter the sample is
	sufficiently large to achieve the objectives of the tests.