Acceptable Audit Risk (AR) IR x CR PDR = AAR/(IR X CR) .05 1.00 ??? 2 .05 .24 ??? 3 .05 .24 ??? 4 1.05 06 ??? 5 .01 1.00 ??? 6 .01 .24 ??? Sample (percentage) ?? ?? ?? ?? ?? ?? Compare the situation from 1 to 5. (What will happen to the sample in each case) Compare between situations 4 and 5. (What will happen to the sample in each case), and which case is better than the other 4 and 5 explain