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Testing Testing Testing
Estimating a Quantity by Simple Extension
Materiality Precision and Risks
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09 OZ OZ accounts receivable achieved AICPA alpha risk Approved by Date attribute sampling auditor calculating sample chance Client cluster sampling Date Approved Date Line decision interval Description of Population Description Operation Computation desired precision discovery sampling equal estimated audited value Estimated Ratio Estimated Standard Deviation evaluation example Factor From Appendix Figure formula frequency distribution internal control inventory material error normal distribution normal table value number of items OC OZ OZ occurrence rate OZ OZ 01 planned beta risk population mean Population of Ratios population standard deviation precision and reliability Prepared by Date Presample Problem random number table rate of occurrence Reliability Factor sample evidence sample mean sampling plan SIMPLE EXTENSION UNSTRATIFIED skip interval specified reliability statistical evidence statistical sampling statistical test strata Stratified Stratum support fair statement Symbol Description Operation systematic sampling Total Book Value true value ultimate risk unrestricted random sampling upper precision limit voucher number Worksheet 9