e) What is the probability of selecting each of the following population items, assuming a $100,00 sampling interval?

Item		Book Value		Probability of Selection
1		3,900
2		26,000
4		130,000
6		360,000

f) Why might the final sample size include fewer logical unites than the computed sample size?

g) What is the statistical conclusion if no misstatements are found in the sample? Is the account balance acceptable?

Assuming sampling interval of $100,000 and the following findings:

Misstatement		Book Value		Audit Value
1		210,000		208,000
2		9,000		8910
3		15,000		14,250

h) Calculate the total estimated misstatement

i) Do these results indicate that the account balance as stated is acceptable?

j) If the results are not acceptable, what courses of action are available to the auditor?