. The plan should include defining the sampling unit, establishing a numbering system for the population, and...

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. The plan should include defining the sampling unit, establishing a numbering system for the population, and establishing a correspon¬ dence between the random number table and the popu¬ lation. After the plan has been designed, select the first five sample items from the random number table for each problem. Use a starting point of row 1009, column 1, for each problem. Read down the table using the left¬ most digits in the column. When you reach the last item in a column, go to the top of the next column.

1. Prenumbered sales invoices in a sales journal where the lowest invoice number is 1 and the highest is 6211.

2. Prenumbered bills of lading where the lowest docu¬ ment number is 21926 and the highest is 28511.

b. Use an available random number generator in a spread¬ sheet or other source to obtain the above samples with the computer.

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Auditing And Other Assurance Services

ISBN: 9780130091246

9th Canadian Edition

Authors: Alvin Arens, James Loebbecke, W Lemon, Ingrid Splettstoesser

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