8-27 determine the sample size for each of the control procedures shown in the following table: Answer: Sample size (using tables) 156 181 94 98 Sample size (using ACL) 158 184 96 100 8-28 Using the sample sizes determined in problem 8-27 and the number of deviations shown here, determine the sample deviation rate, computed upper deviation rate, and the auditors conclusion(i.e., testing results do or do not support operating effectiveness of the control) for each control procedure. Control Procedure Results 1 2 3 4 4 2 2 0 Number of deviations Sample size Sample deviation rate Computed upper deviation rate Auditors conclusion