I need help with integrated audit practice case 6e, assignment 10. worksheet 1-1 to 1-5, 3-1 to 3-3, 90-1 and 93-2

Oceanview Marine Company Calculation of Sample Size: Nonstatistical Sampling December 31, 2015 21-17 Decisions and Facts for Determining Sample Size: Book Value of the recorded population: 1,762,682.00 (86 accounts) Book value of individually material accounts: 1,166,116.00 (13 accounts) (test all material accounts) Book value of all remaining accounts (BV): 1,166,116.00 (test only a sample) Tolerable Misstatement (TM): 40,000.00 Confidence Factor (CF): 2.0 (from table below) n = (sample size accounts $40,000 0-30 days Customer Name Anthony Underwriters Bischoff, John Borst, Robert Devine, Dan Geyer, Robert Hayes, Lisa Kelsey, Martin Laubauch, Ken Smith, Linda Southern Construction Swain, Monte Sykora, Larry Underwood, John Total belwo $40,000 31-60 days 61-90 days 91-120 days 0.00 117,990.00 0.00 0.00 113,655.00 0.00 155,690.00 0.00 0.00 121,456.00 0.00 0.00 0.00 68,904.00 0.00 45,990.00 0.00 0.00 123,568.00 0.00 0.00 45,076.00 0.00 0.00 47,665.00 0.00 0.00 0.00 0.00 190,890.00 0.00 46,895.00 0.00 0.00 41,567.00 0.00 0.00 0.00 46,770.00 539,445.00 389,011.00 237,660.00 F F 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 F F Total 117,990.00 113,655.00 155,690.00 121,456.00 68,904.00 45,990.00 123,568.00 45,076.00 47,665.00 190,890.00 46,895.00 41,567.00 46,770.00 1,166,116.00 S S S S S S S S S S S S S F, CF 0.00 21,345.00 0.00 0.00 21,345.00 Cumulative Total 21,345.00 Adams, Don Allen, Robert Anderson, Matt Bates, Mary Beatty, Lonnie Benson Realty Binkowski, Alex Capicchioni, Rita Chappelle, Daniel Chiang, Alpha 0.00 432.00 235.67 127.86 21,390.00 113.87 654.00 432.74 0.00 21,345.00 0.00 0.00 134.76 213.00 0.00 0.00 238.31 246.87 24,678.00 0.00 0.00 0.00 125.32 0.00 0.00 0.00 456.71 0.00 0.00 0.00 259.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 259.45 432.00 495.75 340.86 21,390.00 113.87 1,349.02 679.61 24,678.00 21,345.00 21,604.45 22,036.45 22,532.20 22,873.06 44,263.06 44,376.93 45,725.95 46,405.56 71,083.56 92,428.56 Coscarelli, Stephen DeLuca, Frank Detzler, Richard Dugar, Amitabh Elder, Robert Elliott, David Erlinger, Eric Escobar, Susan Finney, Robert Franklin, James 0.00 22,458.00 0.00 245.68 476.89 345.76 4,567.00 0.00 0.00 21,367.00 0.00 0.00 0.00 123.65 367.90 247.69 0.00 11,567.00 0.00 0.00 0.00 0.00 0.00 0.00 543.00 0.00 0.00 0.00 0.00 0.00 145.56 0.00 1,145.00 0.00 0.00 0.00 0.00 0.00 22,154.75 0.00 145.56 22,458.00 1,145.00 369.33 1,387.79 593.45 4,567.00 11,567.00 22,154.75 21,367.00 94,191.47 59,162.18 1,125.03 23,704.76 178,183.44 Amounts $40,000 TOTAL ACCTS RECEIVABLE 31-60 days S S S 2,590.48 596,566.00 442,705.22 461,359.22 483,815.22 485,174.76 487,319.76 489,566.23 495,016.17 516,472.17 517,375.19 517,844.45 518,711.45 532,398.45 538,096.45 551,750.45 563,071.45 584,527.45 585,390.70 585,961.52 592,851.52 593,975.52 596,566.00 F, CF 1,166,116.00 1,762,682.00 G/L F, CF 21-1 Tickmark Legend F = Footed without exception. CF = Cross-footed without exception. G/L =Agreed to general ledger without exception. S = Agreed to A/R subsidiary records without exception. Selected all over $40,000. For amounts below $40,000, began with 5th account; selected every 10th account thereafter. Current file 3 - tests of balances, completing the audit