Integrated Case Application-Pinnacle Part VI

a) and d) Prepare a Sample Data Sheet for acquisitions. Must be complete. Planned Audit EPER based on your prior year’s results. TER and ARO based on professional judgement. Initial Sample Size – use Attributes Sampling tables on page 519 as a guide. Actual Results are to be complete and accurate. b) Prepare a Sample Data Sheet for Cash Disbursements (partially completed). Planned Audit EPER based on your prior year’s results. TER and ARO based on your professional judgement. Initial Sample size – use Attributes Sampling tables on page 519 as a guide.

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4840802820 48 08 ÿ42 30
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214
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4840802820 48 08 ÿ42 30
711 !” 1!#1$%&138314840802820 48 08 
414
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711!!”#!1”!$1%&!’13 314 40 02 20
4 40 02 20
0 3
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214
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711!!”#!1”!$1%&!’13 314 40 02 20
4 40 02 20
0 3
0 3ÿ4  03
414
Client: Pinnacle Manufacturing
Audit Area: Tests of Controls and Substantive Test of Transactions–Acquisitions.
Define the Objective(s):
Define the population precisely (including stratification, if any):
Define the sampling unit, organization of population items, and random selection procedures:
Planned Audit
Description of Attributes
1.
2.
3.
4.
5.
6.
Results:
EPER
TER
AROR
Actual Results
Initial
sample
Size
Sample Size
Number of
Exceptions
SER
Calculated
Sampling
Error
(TER-SER)
Client: Pinnacle Manufacturing
Audit Area: Tests of Controls and Substantive Test of Transactions–Cash Disbursements
Define the Objective(s):
Define the population precisely (including stratification, if any):
Define the sampling unit, organization of population items, and random selection procedures:
Planned Audit
Description of Attributes
1.
2.
3.
4.
5.
6.
Results:
EPER
TER
ARO
Actual Results
Initial
sample
Size
Number of
Exceptions
Sample Size
SER
Calculated
Sampling
Error
(TER-SER)