Case 1	Case 2	Case 3	Case 4	Case 5	Case 6	Case 7	Case 8
IR	25%	40%	60%	70%	70%	70%	95%	60%
CR	50%	50%	60%	100%	50%	70%	40%	50%
AR	3%	4%	5%	5%	2%	1%	3%	1%
DR

Using your excel template, calculate DR.

1. Which case will require the most audit work?
2. Which case will require the least audit work?
3. Using Case 1 as an example. If AR is changed to 4 % will the amount of audit work performed INCREASE or DECREASE?