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Name
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Prepared
by: |
File
ref: |
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Year end: |
Reviewed by: |
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Subject: Sample size computation |
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Population (per accounts) |
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Less Key Items (Individual items over materiality threshold) |
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Population for sampling |
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Sample: (Population for sampling/materiality) |
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Select each material interval in running total of sample |
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Select items randomly (Population for sampling/number of items in sample) eg pick each 10th item |
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Select items haphazardly (state reason) |
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Pick each nth item in every month/batch listing |
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If errors are found extrapolate the sample by taking value of errors/value of sample x value of total population. Record as an unadjusted error for review by the partner. |
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©Lynnix (UK) Ltd 19
Oct 2007