Client: Pinnacle Manufacturing Audit Area: Tests of Controls and Substantive Test of Transactions--Cash Disbursements Define the Objective(s): Define the population precisely (including stratification, if any): Define the sampling unit, organization of population items, and random selection procedures: Planned Audit Actual Results Calculated Initial Sampling sample Number of Error Description of Attributes EPER TER ARO Size Sample Size Exceptions SER (TER-SER) 1. 2. 3. 4. 5. 6. Results