Guidance for using IDEA for attributes sampling is presented in our IDEA Audit Sampling_Guide. The texts attributes problems that explicitly incorporate the use of IDEA are 9-30, 41, and 45. Within IDEA, one accesses attributes sampling by clicking the Analysis tab (top of screen) and , from that tab, in the Sample group, select Attribute (summarized as Analysis Sample Attribute).

9-30.

d. Use IDEAs Beta Risk Control approach (controlling only the risk of assessing control risk too low) to compute the required sample size (Analysis Sample Attribute Planning (Beta Risk Control). Assume that the population is composed of 6,000 items.

e. Assume that the sample in part d. is evaluated and contains four deviations. Use IDEAs Beta Risk Control approach (controlling the risk of assessing control risk too low) for the analysis (Analysis Sample Attribute Sample Evaluation). May the CPAs conclude with a 5 percent risk of assessing control risk too low that the population deviation rate does not exceed the tolerable rate of 8 percent?

9-41.

Work the entire problem 9-41 using IDEA, changing the requirements to those presented below. Here you will report your IDEA results which may differ somewhat from those included in the problem itself. General guidance for attributes sampling with IDEA is presented above with problem 9-30:

a. Provide the planned assessed level of control risk (low, moderate, slightly below he maximum, or maximum).

b. Use IDEA to determine the appropriate sample size and the allowable number of deviations using IDEAs Beta Risk Control approach (controlling the risk of assessing control risk too low).

c. For this part assume that the sample size was 114 items. Use IDEA to determine replies for the following to determine the assessed level of control risk under each of the assumptions on deviations included in the sample0, 1, or 8. Again use IDEAs Beta Risk control approach (controlling the risk of assessing control risk too low).