Required: (a) show a prepared worksheet documenting the attribute estimation sampling results. The worksheet should indicate required sample size determined (and sample size used, if different), estimated population deviation rate, and maximum deviation rate. (b) Show an audit conclusion for each attribute.

up observed sample size. the corresponding conclusions reached. CASE 2: ATTRIBUTE SAMPLING PLAN: ATTRIBUTE ESTIMATION SAMPLING assume you are considering the controls over a client's purchasing activities, and estimate the expected population deviation rate. Allowing for acceptable risk of assessing control risk too low, tolerable rate of deviation, and ATTRIBUTE Risk of CR Too Tolerable Voucher package (e.g. Low Rate Expected 1. Rate purchase requisition, purchase order, receiving report and invoice) is .05 07 cancelled after payment is 01 made. 2. purchase is properly authorized. 105 05 .015 3. Details on purchase requisition, purchase order, 05 receiving report, and invoice .06 0125 agree. 4. Purchase order in voucher package agree with copy filed in Purchasing .10 07 department. 035 5. Canceled checks contain appropriate signatures and 05 08 .02 endorsements. 6. Details on voucher package agree with canceled check (e.g. check number, date, .05 .08 .03 payee and amount). The sampling results for each attribute follow: Attribute Number of Deviations. 1. 2. 3. NNANNI 4. REQUIRED: (a) Prepare a worksheet documenting the attribute estimation sampling results. Your worksheet should indicate required sample size determined (and sample size used, if different), AUDITING AND ASSURANCE PRINCIPLES (2018-2019 EDITION) 331