In each of the following independent problems, design a systematic sampling plan with one start. The plan

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In each of the following independent problems, design a systematic sampling plan with one start. The plan should include defining the sampling unit, establishing a numbering system for the population, and establishing a correspondence between the random number table and the population in order to arrive at a starting point. The sample should be designed to select 50 items from the population. After the plan has been designed, select the first five sample items for each problem. As a starting point, use Figure 2-1, item 1003, column 2, for each problem. If that number results in a discard, read down the table to arrive at a starting point, using the left-most digits in the column,

a. Prenumbered sales invoices in a sales journal, where the lowest invoice number is 1 and the highest is 6211.

b. Prenumbered bills of lading, where the lowest document number is 21926 and the highest is 28511.

c. Accounts receivable, on ten pages with 60 lines per page. Each line has a customer name and an amount receivable, except the last page, which has only 36 full lines.

d. Prenumbered invoices in a sales journal, where each month starts over with number 1. (Invoices for each month are designated by the month and document number.) There are a maximum of 20 pages per month, with a total of 185 pages for the year. All pages have 75 invoices, except for the last page of each month.

Figure 2-1:

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Applications Of Statistical Sampling To Auditing

ISBN: 9780130391568

1st Edition

Authors: Alvin A. Arens, James K. Loebbecke

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