EXHIBIT EB.1 Sample Evaluation Table for 5 Percent Risk of Overreliance
| Sample Size | Actual Number of Deviations Found | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
| 20 | 14.0 | 21.7 | 28.3 | 34.4 | 40.2 | 45.6 | 50.8 | 55.9 | 60.7 | 65.4 | 69.9 |
| 25 | 11.3 | 17.7 | 23.2 | 28.2 | 33.0 | 37.6 | 42.0 | 46.3 | 50.4 | 54.4 | 58.4 |
| 30 | 9.6 | 14.9 | 19.6 | 23.9 | 28.0 | 31.9 | 35.8 | 39.4 | 43.0 | 46.6 | 50.0 |
| 35 | 8.3 | 12.9 | 17.0 | 20.7 | 24.3 | 27.8 | 31.1 | 34.4 | 37.5 | 40.6 | 43.7 |
| 40 | 7.3 | 11.4 | 15.0 | 18.3 | 21.5 | 24.6 | 27.5 | 30.4 | 33.3 | 36.0 | 38.8 |
| 45 | 6.5 | 10.2 | 13.4 | 16.4 | 19.2 | 22.0 | 24.7 | 27.3 | 29.8 | 32.4 | 34.8 |
| 50 | 5.9 | 9.2 | 12.1 | 14.8 | 17.4 | 19.9 | 22.4 | 24.7 | 27.1 | 29.4 | 31.6 |
| 55 | 5.4 | 8.4 | 11.1 | 13.5 | 15.9 | 18.2 | 20.5 | 22.6 | 24.8 | 26.9 | 28.9 |
| 60 | 4.9 | 7.7 | 10.2 | 12.5 | 14.7 | 16.8 | 18.8 | 20.8 | 22.8 | 24.8 | 26.7 |
| 65 | 4.6 | 7.1 | 9.4 | 11.5 | 13.6 | 15.5 | 17.5 | 19.3 | 21.2 | 23.0 | 24.7 |
| 70 | 4.2 | 6.6 | 8.8 | 10.8 | 12.7 | 14.5 | 16.3 | 18.0 | 19.7 | 21.4 | 23.1 |
| 75 | 4.0 | 6.2 | 8.2 | 10.1 | 11.8 | 13.6 | 15.2 | 16.9 | 18.5 | 20.1 | 21.6 |
| 80 | 3.7 | 5.8 | 7.7 | 9.5 | 11.1 | 12.7 | 14.3 | 15.9 | 17.4 | 18.9 | 20.3 |
| 90 | 3.3 | 5.2 | 6.9 | 8.4 | 9.9 | 11.4 | 12.8 | 14.2 | 15.5 | 16.9 | 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 | 5.8 | 6.5 | 7.2 | 7.8 | 8.4 |
| 300 | 1.0 | 1.6 | 2.1 | 2.6 | 3.1 | 3.5 | 4.0 | 4.4 | 4.8 | 5.2 | 5.6 |
| 400 | 0.8 | 1.2 | 1.6 | 2.0 | 2.3 | 2.7 | 3.0 | 3.3 | 3.6 | 3.9 | 4.3 |
| 500 | 0.6 | 1.0 | 1.3 | 1.6 | 1.9 | 2.1 | 2.4 | 2.7 | 2.9 | 3.2 | 3.4 |
Note: This table presents ULRDs as percentages and assumes a large population.
Source: AICPA Audit Guide Audit Sampling
EXHIBIT EB.2 Sample Evaluation Table for 10 Percent Risk of Overreliance
| Sample Size | Actual Number of Deviations Found | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
| 20 | 10.9 | 18.1 | 24.5 | 30.5 | 36.1 | 41.5 | 46.8 | 51.9 | 56.8 | 61.6 | 66.2 |
| 25 | 8.8 | 14.7 | 20.0 | 24.9 | 29.5 | 34.0 | 38.4 | 42.6 | 46.8 | 50.8 | 54.8 |
| 30 | 7.4 | 12.4 | 16.8 | 21.0 | 24.9 | 28.8 | 32.5 | 36.2 | 39.7 | 43.2 | 46.7 |
| 35 | 6.4 | 10.7 | 14.5 | 18.2 | 21.6 | 24.9 | 28.2 | 31.4 | 34.5 | 37.6 | 40.6 |
| 40 | 5.6 | 9.4 | 12.8 | 16.0 | 19.0 | 22.0 | 24.9 | 27.7 | 30.5 | 33.2 | 35.9 |
| 45 | 5.0 | 8.4 | 11.4 | 14.3 | 17.0 | 19.7 | 22.3 | 24.8 | 27.3 | 29.8 | 32.2 |
| 50 | 4.6 | 7.6 | 10.3 | 12.9 | 15.4 | 17.8 | 20.2 | 22.5 | 24.7 | 27.0 | 29.2 |
| 55 | 4.2 | 6.9 | 9.4 | 11.8 | 14.1 | 16.3 | 18.4 | 20.5 | 22.6 | 24.6 | 26.7 |
| 60 | 3.8 | 6.4 | 8.7 | 10.8 | 12.9 | 15.0 | 16.9 | 18.9 | 20.8 | 22.7 | 24.6 |
| 65 | 3.5 | 5.9 | 8.0 | 10.0 | 12.0 | 13.9 | 15.7 | 17.5 | 19.3 | 21.0 | 22.8 |
| 70 | 3.3 | 5.5 | 7.5 | 9.3 | 11.1 | 12.9 | 14.6 | 16.3 | 18.0 | 19.6 | 21.2 |
| 75 | 3.1 | 5.1 | 7.0 | 8.7 | 10.4 | 12.1 | 13.7 | 15.2 | 16.8 | 18.3 | 19.8 |
| 80 | 2.9 | 4.8 | 6.6 | 8.2 | 9.8 | 11.3 | 12.8 | 14.3 | 15.8 | 17.2 | 18.7 |
| 90 | 2.6 | 4.3 | 5.9 | 7.3 | 8.7 | 10.1 | 11.5 | 12.8 | 14.1 | 15.4 | 16.7 |
| 100 | 2.3 | 3.9 | 5.3 | 6.6 | 7.9 | 9.1 | 10.3 | 11.5 | 12.7 | 13.9 | 15.0 |
| 125 | 1.9 | 3.1 | 4.3 | 5.3 | 6.3 | 7.3 | 8.3 | 9.3 | 10.2 | 11.2 | 12.1 |
| 150 | 1.6 | 2.6 | 3.6 | 4.4 | 5.3 | 6.1 | 7.0 | 7.8 | 8.6 | 9.4 | 10.1 |
| 200 | 1.2 | 2.0 | 2.7 | 3.4 | 4.0 | 4.6 | 5.3 | 5.9 | 6.5 | 7.1 | 7.6 |
| 300 | 0.8 | 1.3 | 1.8 | 2.3 | 2.7 | 3.1 | 3.5 | 3.9 | 4.3 | 4.7 | 5.1 |
| 400 | 0.6 | 1.0 | 1.4 | 1.7 | 2.0 | 2.4 | 2.7 | 3.0 | 3.3 | 3.6 | 3.9 |
| 500 | 0.5 | 0.8 | 1.1 | 1.4 | 1.6 | 1.9 | 2.1 | 2.4 | 2.6 | 2.9 | 3.1 |
Note: This table presents ULRDs as percentages and assumes a large population.
Source: AICPA Audit Guide Audit Sampling