Tables 1 and 2 are used to aid the auditor in interpreting the results of control tests. Assume the tolerable deviation rate is 12%. For each item in the partially table below, enter the upper limit of deviations for that item. For those situations when no deviations are detected in the sample, the upper limit of deviations may be greater than zero. This is because the sample size is very low; so there is a strong possibility that even though the auditor detected no deviations in the sample of 20 items, there exist deviations that the auditor failed to detect.

Sampling risk	Sample Size	Number of Deviations	Upper Limit of Deviations
5%	20	0	%
5%	75	5	%
5%	150	10	%
10%	20	0	%
10%	75	5	%
10%	150	10	%

EXHIBIT 8.6 Attributes Sampling Evaluation Tables Table 1: Statistical Sampling Results Evaluation Table for Tests of Controls-Upper Limits at 5 Percent Risk of Overreliance Actual Number of Deviations Found Sample Size 1 3 4 5 6. 7 8. 9 10 20 14.0 21.7 28.3 34.4 40.2 45.6 50.8 55.9 60.7 65.4 69.9 25 11.3 17.7 23.2 28.2 33.0 37.6 42.0 46.3 50.4 54.4 58.4 30 9.6 14.9 19.6 23.9 28.0 31.9 35.8 39.4 43.0 46.6 50.0 35 8.3 12.9 17.0 20.7 24.3 27.8 31.1 34.4 37.5 40.6 43.7 40 7.3 11.4 15.0 18.3 21.5 24.6 27.5 30.4 33.3 36.0 38.8 45 6.5 10.2 13.4 16.4 19.2 22.0 24.7 27.3 29.8 32.4 34.8 50 5.9 9.2 12.1 14.8 17.4 19.9 22.4 24.7 27.1 29.4 31.6 55 5.4 8.44 11.1 13.5 15.9 18.2 20.5 22.6 24.8 26.9 28.9 60 4.9 7.7 10.2 12.5 14.7 16.8 18.8 20.8 22.8 24.8 26.7 65 4.6 7.1 9.4 11.5 13.6 15.5 17.5 19.3 21.2 23.0 24.7 70 4.2 6.6 8.8 10.8 12.7 14.5 16.3 18.0 19.7 21.4 23.1 75 4.0 6.2 8.2 10.1 11.8 13.6 15.2 16.9 18.5 20.1 21.6 80 3.7 5.8 7.7 9.5 1.1 12.7 14.3 15.9 17.4 18.9 20.3 90 3.3 5.2 6.9 8.4 9.9 11.4 12.8 14.2 15.5 16.9 18.2 100 3.0 4.7 6.2 7.6 9.0 10.3 11.5 12.8 14.0 15.2 16.4 125 2.4 3.8 5.0 6.1 7.2 8.3 9.3 10.3 11.3 12.3 13.2 150 2.0 3.2 4.2 5.1 6.0 6.9 7.8 8.6 9.5 10.3 11.1 200 1.5 2.4 3.2 3.9 4.6 5.2 5.9 6.5 7.2 7.8 8.4 300 1.0 1.6 2.1 2.6 3.1 3.5 4.0 4.4 4.8 5.2 5.6 400 0.8 1.2 1.6 2.0 2.3 2.7 3.0 3.3 3.6 3.9 4.3 500 0.6 1.0 1.3 1.6 1.9 2.1 2.4 2.7 2.9 3.2 3.4 n5O7 43 3 0:257- A 0 - o o N O o - M o 2 - - O O7 O432- - - N * o N 7 O NON 2N - O M o m 4oo2 ONM O 4O5 o 0 O