EXHIBIT EA.1 Sample Size Table for 5 Percent Risk of Overreliance (Number of Expected Deviations) Tolerable Rate of Deviation Expected Population Deviation Rate 2% 3% 4% 5% 6% 7% 0% 9% 10% 15% 0.00% 149 (0) 99 (0) 74 (0) 59 (0) 49 (0) 42 (0) 36 (0) 32 (0) 29 (0) 19 (0) 0.25 236 (1) 157 (1) 117 (1) 93 (1) 78 (1) 66 (1) 58(1) 51(1) 46 (1) 30 (1) 0.50 313 (2) 157 (1) 117 (1) 93 (1) 78 (1) 66 (1) 58 (1) 51(1) 46 (1) 30 (1) 0.75 386 (3) 208 (2) 117 (1) 93 (1) 78 (1) 66 (1) 58 (1) 51(1) 46 (1) 30 (1) 1.00 590 (6) 257 (3) 156 (2) 93 (1) 78 (1) 66 (1) 58 (1) 51(1) 46 (1) 30 (1) 1.25 1,030 (13) 303 (4) 156 (2) 124 (2) 78 (1) 66 (1) 58 (1) 51 (1) 46 (1) 30 (1) 392 (6) 192 (3) 124 (2) 103 (2) 66 (1) 58 (1) 51(1) 46 (1) 30 (1) 1.50 562 (10) 227 (4) 153 (3) 103 (2) 88 (2) 77 (2) 51(1) 46 (1) 30 (1) 1.75 846 (17) 294 (6) 181 (4) 127 (3) 88 (2) 77 (2) 68 (2) 46 (1) 30 (1) 2.00 1,466 (33) 390 (9) 208 (5) 127 (3) 88 (2) 77 (2) 68 (2) 61 (2) 30 (1) 2.25 513 (13) 234 (6) 150 (4) 109 (3) 77 (2) 68 (2) 61 (2) 30 (1) 2.50 722 (20) 286 (8) 173 (5) 109 (3) 95 (3) 68 (2) 61 (2) 30 (1) 2.75 1,098 (33) 361 (11) 195 (6) 129 (4) 95 (3) 84 (3) 61 (2) 30 (1) 3.00 1,936 (63) 458 (15) 238 (8) 148 (5) 112 (4) 84 (3) 61(2) 30 (1) 3.25 624 (22) 280 (10) 167 (6) 112 (4) 84 (3) 76 (3) 40 (2) 3.50 877 (33) 341 (13) 185 (7) 129 (5) 100 (4) 76 (3) 40 (2) 3.75 1,348 (54) 421 (17) 221(9) 146 (6) 100 (4) 89 (4) 40 (2) 4.00 1,580 (79) 478 (24) 240 (12) 158 (8) 116 (6) 40 (2) 5.00 6.00 1,832 (110) 532 (32) 266 (16) 179 (11) 50 (3) 585 (41) 298 (21) 68 (5) 7.00 649 (52) 85 (7) 8.00 110 (10) 9.00 150 (15) 10.00 12.50) 15.00 17.50 576 (72) EXHIBIT EA.2 Sample Size Table for 10 Percent Risk of Overreliance (Number of Expected Deviations) Tolerable Rate of Deviation Expected Population Deviation Rate 2% 3% 4% 5% 6% 7% 8% 9% 10% 15% 0.00% 114 (0) 76 (0) 57 (0) 45 (0) 38 (0) 32 (0) 28 (0) 25 (0) 22 (0) 15 (0) 0.25 194 (1) 129 (1) 96 (1) 77 (1) 64 (1) 55 (1) 48 (1) 42(1) 38 (1) 25 (1) 194 (1) 129 (1) 96 (1) 77(1) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 0.50 0.75 265 (2) 129 (1) 96 (1) 77(1) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 1.00 398 (4) 176 (2) 96 (1) 77 (1) 64 (1) 55 (1) 48 (1) 42(1) 38 (1) 25 (1) 1.25 708 (9) 221 (3) 132 (2) 77 (1) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 1.50 1,463 (22) 265 (4) 132 (2) 105 (2) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 390 (7) 166 (3) 105 (2) 88 (2) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 1.75 590 (12) 198 (4) 132 (3) 88 (2) 75 (2) 48 (1) 42 (1) 38(1) 25 (1) 2.00 974 (22) 262 (6) 132 (3) 88 (2) 75 (2) 65 (2) 42 (1) 38(1) 25 (1) 2.25 353 (9) 158 (4) 110 (3) 75 (2) 65 (2) 58(2) 38 (1) 25 (1) 2.50 471 (13) 209 (6) 132 (4) 94 (3) 65 (2) 58 (2) 52 (2) 25 (1) 2.75 730 (22) 258 (8) 132 (4) 94 (3) 65 (2) 58 (2) 52 (2) 25 (1) 3.00 1,258 (41) 306 (10) 153 (5) 113 (4) 82 (3) 58 (2) 52 (2) 25 (1) 3.25 400 (14) 194 (7) 113 (4) 82 (3) 73 (3) 52 (2) 25 (1) 3.50 583 (22) 235 (9) 131 (5) 98 (4) 73 (3) 52 (2) 25 (1) 3.75 873 (35) 274 (11) 149 (6) 98 (4) 73 (3) 65 (3) 25 (1) 4.00 1,019 (51) 318 (16) 160 (8) 115 (6) 78 (4) 34 (2) 5.00 1,150 (69) 349 (21) 182 (11) 116 (7) 43 (3) 6.00 1,300 (91) 385 (27) 199 (14) 52 (4) 7:00 8.00 1,437 (115) 424 (34) 60 (5) 1,577 (142) 77 (7) 9.00 100 (10) 10.00 368 (46) 12.50 15.00 17.50 Required: Use the AICPA sample size tables to identify the appropriate sample size for use in a statistical sampling application (ROO = risk of overreliance, EPDR = expected population deviation rate, TRD = tolerable rate of deviation). a. ROO 5%, EPDR = 0%, TRD = 7% b. ROO 5%, EPDR = 3%, TRD = 7% c. ROO 5%, EPDR = 3%, TRD = 6% d. ROO 10%, EPDR = 0%, TRD = 7% Sample size Required: Use the AICPA sample size tables to identify the appropriate sample size for use in a statistical sampling application (ROO = risk of overreliance, EPDR = expected population deviation rate, TRD = tolerable rate of deviation). a. ROO = 5%, EPDR = 1%, TRD = 4% b. ROO 5%, EPDR = 1.5%, TRD = 4% c. ROO 5%, EPDR = 1.5%, TRD = 6% d. ROO=10%, EPDR = 1.5%, TRD = 4% Sample size For each of the following independent cases, use the AICPA sample size tables to identify the missing value(s). (Round your answers to 2 decimal places.) Control 1 2 3 4 Risk of overreliance 5.0 % 5.0 % 10.0 % % Expected population deviation rate 1.25 % 2.5 % % 1.25 % Tolerable rate of deviation Sample size 7.0 % % 6.0 % 6.0 % 68 153 78