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WARD PUBLISHING COMPANY SECTION V - ATTRIBUTES SAMPLING TABLES
SAMPLING DATA SHEET
TO DETERMINE SAMPLE SIZE USING A 5 PERCENT ARO
Planned Audit Actual Results TER
Initial EPER 2345678910
Sample Sample Excep- Exception -------- --- --- --- --- --- --- --- --- ---
Description of Attribute EPER TER ARO Size Size tions Rate CUER 0.00 149 99 74 59 49 42 36 32 29
0.25 236 157 117 93 78 66 58 51 46
9a Entry in CD journal 0.50 * 157 117 93 78 66 58 51 46
agrees with details 0.75 * 208 117 93 78 66 58 51 46
on cancelled check 0 6 10 38 50 0 0.00% 4.6 1.00 * 156 93 78 66 58 51 46
1.25 * * 156 124 78 66 58 51 46
9b(1) All supporting 1.50 * * 192 124 103 66 58 51 46
documents attached 1.75 * * 227 153 103 88 77 51 46
to vendor's invoice 1 5 10 77 50 1 2.00% 7.6 2.00 * * * 181 127 88 77 68 46
2.25 * * * 208 127 88 77 68 61
9b(2) Documents agree 2.50 * * * * 150 109 77 68 61
with CD journal 0 6 10 38 50 0 0.00% 4.6 2.75 * * * * 173 109 95 68 61
3.00 * * * * 195 129 95 84 61
9b(3) Entry in CD journal 3.25 * * * * * 148 112 84 61
agrees with details on 3.50 * * * * * 167 112 84 76
vendor's invoice 0 6 10 38 50 0 0.00% 4.6 3.75 * * * * * 185 129 100 76
4.00 * * * * * * 146 100 89
9b(4) Discount was taken 5.00 * * * * * * * 158 116
as appropriate 0 6 10 38 50 0 0.00% 4.6 6.00 * * * * * * * * 179
7.00*********
9b(5) Vendor's invoice
initialled 1 5 10 77 50 6 12.00% 20.2 TO DETERMINE SAMPLE SIZE USING A 10 PERCENT ARO
TER
9b(6) Account coding EPER 2345678910
reasonable 0 6 10 38 50 3 6.00% 12.9 -------- --- --- --- --- --- --- --- --- ---
0.00 114 76 57 45 38 32 28 25 22
9b(7) Purchases approved 0.25 194 129 96 77 64 55 48 42 38
by Ward 1 5 10 77 50 0 0.00% 4.6 0.50 194 129 96 77 64 55 48 42 38
0.75 265 129 96 77 64 55 48 42 38
9b(8) P.O. or P.R. 1.00 * 176 96 77 64 55 48 42 38
properly approved 1 5 10 77 50 0 0.00% 4.6 1.25 * 221 132 77 64 55 48 42 38
1.50 * * 132 105 64 55 48 42 38
9b(9) Prices, footings and 1.75 * * 166 105 88 55 48 42 38
extensions are 2.00 * * 198 132 88 75 48 42 38
correct 0 6 10 38 50 0 0.00% 4.6 2.25 * * * 132 88 75 65 42 38
2.50 * * * 158 110 75 65 58 38
9b(10) Details on 2.75 * * * 209 132 94 65 58 52
supporting documents 3.00 * * * * 132 94 65 58 52
agree 0 6 10 38 50 0 0.00% 4.6 3.25 * * * * 153 113 82 58 52
9b(11) Documents properly 3.75 * * * * * 131 98 73 52
completed and can- 4.00 * * * * * 149 98 73 65
celled upon payment 1 5 10 77 50 0 0.00% 4.6 5.00 * * * * * * 160 115 78
7.00 * * * * * * * * 199
* -Larger sample sizes not shown.
TO EVALUATE SAMPLE RESULTS USING A 5 PERCENT ARO
SAMPLE ACTUAL NUMBER OF EXCEPTIONS FOUND
SIZE012345678910
-------- --- --- --- --- --- --- --- --- --- --- ---
25 11.3 17.7 * * * * * * * * *
30 9.6 14.9 19.6 * * * * * * * *
35 8.3 12.9 17.0 * * * * * * * *
40 7.3 11.4 15.0 18.3 * * * * * * *
45 6.5 10.2 13.4 16.4 19.2 * * * * * *
80 2.9 4.8 6.6 8.2 9.8 11.3 12.8 14.3 15.8 17.2 18.6
90 2.6 4.3 5.9 7.3 8.7 10.1 11.5 12.8 14.1 15.4 16.6
100 2.3 3.9 5.3 6.6 7.9 9.1 10.3 11.5 12.7 13.9 15.0
120 2.0 3.3 4.4 5.5 6.6 7.6 8.7 9.7 10.7 11.6 12.6
160 1.5 2.5 3.3 4.2 5.0 5.8 6.5 7.3 8.0 8.8 9.5
* - Higher values of CUER not shown.
