3 4 5 6 15-32 (OBJECTIVE 15-7) The following are auditor judgments and attributes sampling results for six populations. Assume large population sizes. 1 2 2 1 1 0 3 8 6 5 20 3 8 15 5 5 10 10 10 100 100 20 100 60 60 Actual number of exceptions in the 2 4 1 0 1 EPER (in percent) TER (in percent) ARO (in percent) Actual sample size 00 sample a a. For each population, did the auditor select a smaller sample size than is indicated by Reque using the attributes sampling tables in Table 15-8 (p. 508) 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 unaccept- able? What options are available to the auditor? d. Why is analysis of the exceptions necessary even when the populations are consid- ered acceptable? e. For the following terms, identify which is an audit decision, a nonstatistical esti- mate made by the auditor, a sample result, and a statistical conclusion about the population: (1) EPER (2) TER (3) ARO (4) Actual sample size (5) Actual number of exceptions in the sample (6) SER (7) CUER rols