ML&T FORM G-12 Documenting Audit Sampling for Substantive Testing During Planning Reviewed at End of Test Signature Date Signature Date Prepared by: Approved by: I. OBJECTIVES AND METHOD OF TESTING: a. Cycle: b. Test being performed: c. TDB audit objectives being tested (including direction(s) of misstatement): d. Definition of misstatements being tested for: e. Description of items to be tested 100%: f. Sampling method used: 0 Probability-proportional-to-size (PPS) _ Classical variables Nonstatistical II. POPULATION DEFINITION: a. Population is defined as: b. Population size: units dollars c. Document to be examined: d. Steps to be satisfied that the selection is from a population equivalent to the defined population and is complete: e. Population analyzed by: Review of printout in descending order Review of manual listing of population 0 Computer-assisted method - describe: f. Describe nature of population, including range of amounts