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Oceanview Marine Company Calculation of Sample Size: Nonstatistical Sampling December 31, 2018 Decisions and Facts for Determining Sample Size: Book Value of the recorded population:

Oceanview Marine Company Calculation of Sample Size: Nonstatistical Sampling December 31, 2018 Decisions and Facts for Determining Sample Size: Book Value of the recorded population: 1.762.682.00 (86 account) Hook value of individually material accounts: (test all material accounts) 1.166,176.00 (13 accounts Sample: Book value of all remaining accounts (BV) (test only a sample) Tolerable Misstatement (TM) Confidence Factor (CF): 2 (from table below) n (accounts

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