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1 $2,728.00 $2,498.00 $230.00 0.084
3 3,890.00 1,190.00 2,700.00 0.694
4 815.00 785.00 30.00 0.037
6 3,215.00 3,190.00 25.00 0.008
Totals $10,648.00 $7,663.00 $2,985.00
(a) (b) ( c = a x b) (d) (e = c x d)
TAINTING
INTERVAL
MENT
FACTOR
PROJECTED
SAMPLING RISK
0.694 19,750 13,707 1.58 21,656
0.084 19,750 1,659 1.44 2389
0.037 19,750 731 1.36 994
0.008 19,750 158 1.31 207
Totals 16,255 25,246
45,623
70,869
Upper misstatement bound
ITEM
RECORDED
VALUE
AUDITED
VALUE
FACTUAl
MISSTATEMENT
MISSTATEMENT/
RECORDED VALUE
Add basic precision
19,750 x 2.31
The differences that were uncovered include only four misstatements rather than seven.
Items 2, 5, and 7 are not misstatements, but only timing differences. Therefore, only the
four misstatements are summarized in order to compute the upper misstatement bound.
These misstatements are summarized below.
