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 Risk of overreliance 5.0 % 5.0 % 10.0 % % Expected population deviation rate 1.25 % 2.5 % % 1.25 % Tolerable rate of deviation 7.0 % % 6.0% 6.0 % Sample size 89 68 153 78 EXHIBIT EA.1 Sample Size Table for 5 Percent Risk of Overreliance (Number of Expected Deviations) Tolerable Rate of Deviation Expected Population Deviation Rate 296 3% 4% 5% 6% 7% %68 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) 386 (3) 208 (2) 117 (1) 93(1) 78 (1) 66 (1) 58(1) 51(1) 46 (1) 30 (1) 0.75 1.00 590 (6) 257 (3) 156 (2) 93(1) 78 (1) 66 (1) 58(1) 51(1) 46 (1) 30 (1) 1,030 (13) 303 (4) 156 (2) 124 (2) 78 (1) 66 (1) 58 (1) 51(1) 46 (1) 30 (1) 1.25 392 (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 1,832 (110) 532 (32) 266 (16) 179 (11) 50 (3) 6.00 585 (41) 298 (21) 68 (5) 7.00 8.00 649 (52) 85 (7) 110 (10) 9.00 10.00 150 (15) 576 (72) 12.50 15.00 17.50 Note: This table assumes a large population. Sample sizes of more than 2,000 not shown. Source: AICPA Audit Guide Audit Sampling. EXHIBIT EA.Z Sample Size Table for 10 Percent Kisk 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) 194(1) 129 (1) 96 (1) 77(1) 64 (1) 55 (1) 48 (1) 42(1) 38 (1) 25 (1) 0.25 0.50 194(1) 129 (1) 96(1) 77(1) 64 (1) 55(1) 48 (1) 42(1) 38(1) 25(1) 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) 1,463 (22) 265 (4) 132 (2) 105 (2) 64 (1) 55(1) 48 (1) 42(1) 38(1) 25 (1) 1.50 390 (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 1,437 (115) 424 (34) 60 (5) 8.00 9.00 10.00 12.50 15.00 17.50 1,577 (142) 77 (7) 100 (10) 368 (46)