V. IDEA SAMPLE RESULTS EVALUATION (Probability-Proportional-to-Size Section) a. Misstatements related to sample items = interval (100% examined items): (1) (2) (3) (4)=(3) Miss. Book Audited Misstatement Projected # amount amount amount Misstatement 1. 2. 3. Total C. Misstatement, Projected Misstatement, and Upper Limit on Misstatement totals for Original population (add totals for a. and b.): (1) (2) (3) (4) Misstatement Projected Upper Limit on Allowance for amount Misstatement Misstatement Sampling Risk Overstatement Totals d. Does total upper limit on misstatement exceed materiality for this assertion (tolerable misstatement) ? YES O NO If yes, explain further steps taken: (Remainder of form dealing with classical variables sampling and non-statistical sampling is not included)