ATTRIBUTES SAMPLING - SAMPLE SIZE CALCULATION Neal B. Hitzig, CPA, Ph[ Queens College (City University of (Enter data in the yellow cells) Population Size Risk of material misstatement [RMMp]*: Maximum tolerable deviation rate [TDR]: Allowable (expected) deviation rate [ER]: * Also known as "risk of overreliance" (the original SAS 39 [AU 350] term), and "r This risk may also be viewed as the risk of material misstatment [RMM]. Sample Size: Err:502 For the specified allowable deviation rate of the sample must disclose NO MORE THAN in order to support a decision that there is no more than a O the population's deviation rate exceeds the 0 NOTE: Sample size cell will display "#NUM!" or "#DIV/O!" until all required dai