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H M WE CLIENT FASHIONS RUS HIS COMPREHENSIVE PROBLEM CONCERNS THE SALES/ACCOUNTS RECEIVABLE CASH RECEIPTS APPLICATION OF A PRIVATE MANUFACTURING COMPANY. T THE BEGINNING OF THE YEAR THERE WERE PERSONNEL CHANGES IN THE BILLING DEPARTMENT HE MAJOR AUDIT CONCERN HERE IS THAT CONTROL PROCEDURES FOR INDEPENDENT CHECKS IN THE BILUNG DEPARTMENT ARE BEING FOLLOWED. THE FLOWCHART IN THE SALES ACCOUNTS RECEIVABLE->MANUAL SYSTEM IS RELEVANT TO THIS CASE THERE WERE 44,405 SALES INVOICES FOR THE YEAR THERE ARE 6,643 OPEN INVOICES AT END OF YEAR. THERE WERE 37,304 CUSTOMER PAYMENTS POSTED DURING THE YEAR TOTAL RECORDED SALES IS $72,792,361.02 TOTAL AMOUNT OF OPEN INVOICES IS $8,562,788.40 TOTAL AMOUNT OF PAYMENTS RECEIVED IS $64, 229,572.72 THE ENGAGEMENT PARTNER HAS DECIDED THAT: CLIENT RISKNESS IS MODERATE. DESIGN EFFECTIVENESS OF CONTROLS OVER THE RELEVANT PROCEDURES DESCRIBED IN THE FLOWCHARTIS EXCELLENT BECAUSE THIS IS A TEST OF A SYSTEM THAT HAS INEXPERIENCED PERSONNEL OUNGES, PLANNING IS TO BE BASED ON AN EXPECTED DEVIATION RATE YOUR FIRMS POUCES THE FOLLOWING SUMMARIZES YOUR FIRM'S POLICIES REGARDING AUDIT PROCEDURES MAXIMUM TOLERABLE DEVIATION RATE (TDR) SO POPULATION RECORDED AMOUNT PRIVATE CORPORATE GOVERNANCE PUBLIC BX 1,000,000 >1,000,000 AND 10,000,000 >10,000,000 10% 4% 3x 2 2N INTRO 14 DOLE CHARLES SELLELOWIGILLABLE ALCALE CURE AIATEGORIE ATTRIBUTES SAMPLING - SAMPLE SIZE CALCULATION Neal B. Hitzig, CPA, PhD Queens College (City University of New York) (Enter data in the yellow cells) Population Size Enter, if known. Risk of material misstatement (RMMp?": % Complement of confidence (For example, enter 10 for 90% confidence le Maximum tolerable deviation rate (TDR) % (For example, enter 5.0 for 5% TDR.) Allowable (expected) deviation rate [ERIL % (For discovery sampling, leave blank, or enter 0.) * Also known as "risk of overreliance (the original SAS 39 [AU 350) term), and risk of assessing control risk too low," which is the current term for this rak. This risk may also be viewed as the risk of material misstatment (RMM), Sample Size: #NUMI H M WE CLIENT FASHIONS RUS HIS COMPREHENSIVE PROBLEM CONCERNS THE SALES/ACCOUNTS RECEIVABLE CASH RECEIPTS APPLICATION OF A PRIVATE MANUFACTURING COMPANY. T THE BEGINNING OF THE YEAR THERE WERE PERSONNEL CHANGES IN THE BILLING DEPARTMENT HE MAJOR AUDIT CONCERN HERE IS THAT CONTROL PROCEDURES FOR INDEPENDENT CHECKS IN THE BILUNG DEPARTMENT ARE BEING FOLLOWED. THE FLOWCHART IN THE SALES ACCOUNTS RECEIVABLE->MANUAL SYSTEM IS RELEVANT TO THIS CASE THERE WERE 44,405 SALES INVOICES FOR THE YEAR THERE ARE 6,643 OPEN INVOICES AT END OF YEAR. THERE WERE 37,304 CUSTOMER PAYMENTS POSTED DURING THE YEAR TOTAL RECORDED SALES IS $72,792,361.02 TOTAL AMOUNT OF OPEN INVOICES IS $8,562,788.40 TOTAL AMOUNT OF PAYMENTS RECEIVED IS $64, 229,572.72 THE ENGAGEMENT PARTNER HAS DECIDED THAT: CLIENT RISKNESS IS MODERATE. DESIGN EFFECTIVENESS OF CONTROLS OVER THE RELEVANT PROCEDURES DESCRIBED IN THE FLOWCHARTIS EXCELLENT BECAUSE THIS IS A TEST OF A SYSTEM THAT HAS INEXPERIENCED PERSONNEL OUNGES, PLANNING IS TO BE BASED ON AN EXPECTED DEVIATION RATE YOUR FIRMS POUCES THE FOLLOWING SUMMARIZES YOUR FIRM'S POLICIES REGARDING AUDIT PROCEDURES MAXIMUM TOLERABLE DEVIATION RATE (TDR) SO POPULATION RECORDED AMOUNT PRIVATE CORPORATE GOVERNANCE PUBLIC BX 1,000,000 >1,000,000 AND 10,000,000 >10,000,000 10% 4% 3x 2 2N INTRO 14 DOLE CHARLES SELLELOWIGILLABLE ALCALE CURE AIATEGORIE ATTRIBUTES SAMPLING - SAMPLE SIZE CALCULATION Neal B. Hitzig, CPA, PhD Queens College (City University of New York) (Enter data in the yellow cells) Population Size Enter, if known. Risk of material misstatement (RMMp?": % Complement of confidence (For example, enter 10 for 90% confidence le Maximum tolerable deviation rate (TDR) % (For example, enter 5.0 for 5% TDR.) Allowable (expected) deviation rate [ERIL % (For discovery sampling, leave blank, or enter 0.) * Also known as "risk of overreliance (the original SAS 39 [AU 350) term), and risk of assessing control risk too low," which is the current term for this rak. This risk may also be viewed as the risk of material misstatment (RMM), Sample Size: #NUMI