15-33 (Objective 15-7) The following are auditor judgments and attributes sampling results for six populations. Assume large population sizes.

	1	2	3	4	5	6
EPER (in percent)	2	0.5	1	0	2	5
TER (in percent)	6	4	20	3	8	10
ARO (in percent)	10	5	10	5	5	10
Actual sample size	100	100	20	100	60	60
Actual number of exceptions in the sample	2	3	1	1	1	5

Required

a. For each population, did the auditor select a smaller sample size than is indicated by using the attributes sampling tables in Table 15-8 (p. 519) for determining sample size? What are the implications of selecting either a larger or smaller sample size than those determined using the tables?

b. Calculate the SER and CUER for each population.

c. For which of the six populations should the sample results be considered unacceptable? What options are available to the auditor?