1 The auditor will check the accounts receivable balance and have determined the sample community as follows The first group, class account balances, number of accounts, total class balances 1 greater than 15,000 20 50,000 2 5000-15000 40 80000 3 Less than 5,000 60 70,000 Total 120 200,000 Acceptable misrepresentation was estimated at 15,000 dinars The confidence coefficient is equal to 2 The first group will be audited due to its 100% importance. Required: Calculate the size of the sample from the second and third categories and what is the number of accounts that will be examined 4- (8 marks) with reference to the above item If the sum of the sample of the classes in the records and the sum of the balances of the actual categories sample after checking is as follows Type here to search O e The group book sample balance The balance of the sample after checking the difference 1 50000 48000 (2000) 2 60000 50000 (10000) 3 40000 37000 (3000) Please indicate the extent de acceptability of the debtors balance, is the sample considered representative or not, and why - Use the above information Total distortions = 20583 distortion higher than the acceptable distortion by 5583 and the sample is not representative eniy 15 14 22 22 22 22 22 22 22 Determine the sample size in sampling the characteristics when the risk is 5% 22 22 Risks of assessing control too low (risk of over accreditation) 5% Acceptable misrepresentation rates 10 29 46 46 46 46 46 46 46 22 46 9 8 32 36 51 58 51 58 51 58 51 58 51 58 51 51 68 61 68 61 61 61 61 76 76 22 22 22 22 22 22 89 100 30 116. 158 30 179 * 37 * 58 * * 7- * 42 66 66 77 88 77 88 77 88 68 77 109 150 68 95 109 84 95 129 84 112 84 148 112 167 100 129 185 146 * * 66 66 66 66 * 6 49 78 78 * 78 78 78 103 103 127 127 173 195 x * * * 5 59 4 3 74 99 117 157 117 157 93 117 208 * 93 156 156 * 192 * 227 * 93 93 93 124 153 181 208 * * * * * * * * * * * * * * * * * * * * * * * * * * 2 149 236 * * * * * * * * * X * * * * 0 0.25 0.50 0.75 1 1.25 1.50 1.75 2 2.25 2.50 2.75 3 3.25 3.50 3.75 4 5 6 7 The rate of distortion expected in the community