Attributes Statistical Sampling Tables 129

Appendix A
Attributes Statistical Sampling Tables
A.1 Four tables appear at the end of this appendix to assist the auditor
in planning and evaluating a statistical sample of a fixed size for a test of
controls.1 They are as follows:
r Table A-1, "Statistical Sample Sizes for Tests of Controls—5 Per-
cent Risk of Overreliance"2
r Table A-2, "Statistical Sample Sizes for Tests of Controls—10 Per-
cent Risk of Overreliance"
r Table A-3, "Statistical Sampling Results Evaluation Table for
Tests of Controls—Upper Limits at 5 Percent Risk of Overre-
liance"
r Table A-4, "Statistical Sampling Results Evaluation Table for
Tests of Controls—Upper Limits at 10 Percent Risk of Overre-
liance"

Using the Tables

A.2 Chapter 3, "Nonstatistical and Statistical Audit Sampling in Tests
of Controls," discusses the factors that the auditor needs to consider when
planning an audit sampling application for a test of controls. For statistical
sampling, the auditor needs to specify explicitly (a) an acceptable level of the
risk of overreliance, (b) the tolerable rate of deviation, and (c) the expected
population deviation rate. This appendix includes tables for 5 percent and
10 percent levels of risk of assessing controls as effective when they are not
(overreliance). Either a table in another reference on statistical sampling or a
computer program is necessary if the auditor desires another level of risk of
overreliance.3
A.3 The auditor selects the table for the acceptable level of risk and then
reads down the expected population deviation rate column to find the appro-
priate rate. Next, the auditor locates the column corresponding to the tolerable
rate of deviation. The appropriate sample size is shown where the two factors
meet.
A.4 In some circumstances, tables A-1 and A-2 may be used to evaluate
the sample results. The parenthetical number shown next to each sample size
is the expected number of deviations planned for in the sample. The expected
number of deviations is the expected population deviation rate multiplied by
the sample size. If the auditor finds that number of deviations or fewer in the

1
Auditors using a sequential sampling plan should not use these tables for designing or eval-
uating the sample application. See the discussion of sequential sampling in appendix B, "Sequential
Sampling for Tests of Controls."
2
The risk that the tolerable rate of deviation is exceeded by the actual rate of deviation in the
population (also, the risk that the controls will be assessed as more effective than they actually are).
3
Other methods in this guide may also provide acceptable approximations of attribute sample
sizes; for example, the discussion in paragraph 4.72 and table 4-6, "Confidence (Reliability) Factors,"
of chapter 4, "Nonstatistical and Statistical Audit Sampling for Substantive Tests of Details," of this
guide.

Audit Guide: Audit Sampling, First Edition. AICPA. AAG-SAM APP A

© 2014 American Institute of Certified Public Accountants, Inc. Published 2014 by John
Wiley & Sons, Inc.
130 Audit Sampling

sample, he or she can conclude (at a minimum) that at the desired risk, the
projected deviation rate for the population, plus an allowance for sampling risk,
is not more than the tolerable rate. In these circumstances, the auditor need
not use table A-3 or A-4 to evaluate the sample results.
A.5 If more than the expected number of deviations are found in the
sample, the auditor cannot conclude at the desired risk of overreliance that the
population deviation rate is less than the tolerable rate. Accordingly, the test
would not support his or her planned assessment of control risk; however, the
sample might support some lesser assessment (for example, at a higher level
of risk or a greater level of tolerable deviation rate).
A.6 If the number of deviations found in the sample is not the expected
number of deviations shown in the parentheses in tables A-1 or A-2, and the
auditor wishes to calculate the maximum (for example, upper statistical limit)
deviation rate in the population, he or she can evaluate the sample results
using either table A-3, for a 5 percent acceptable risk of overreliance, or table
A-4, for a 10 percent acceptable risk of overreliance. Space limitations do not
allow tables A-3 and A-4 to include evaluations for all possible sample sizes or
for all possible numbers of deviations found. If the auditor is evaluating sample
results for a sample size or number of deviations not shown in these tables,
he or she may be able to use either a table in another reference on statistical
sampling or a computer program. Alternatively, the auditor might interpolate
between sample sizes shown in these tables. Any error due to interpolation is
generally not significant to the auditor's evaluation. If the auditor wishes to be
conservative, he or she can use the next smaller sample size shown in the table
to evaluate the number of deviations found in the sample.
A.7 The auditor uses the table applicable to the acceptable level of risk
of overreliance and then reads down the sample-size column to find the appro-
priate sample size. Next, the auditor locates the column corresponding to the
number of deviations found in the sample. The projection of the sample results
to the population plus an allowance for sampling risk (that is, the maximum
population deviation rate) is shown where the two factors meet. If this maxi-
mum population deviation rate is less than the tolerable rate, the test supports
the planned assessment of control risk.

Applying Nonstatistical Sampling for Tests of Controls

A.8 The auditor, using nonstatistical sampling for tests of controls, uses
his or her professional judgment to consider the factors described in chapter 3 in
determining sample sizes. The relative effect of each factor on the appropriate
nonstatistical sample size is illustrated in chapter 3 and is summarized in
exhibit A-1.

AAG-SAM APP A
 Attributes Statistical Sampling Tables 131
Exhibit A-1
Determining Sample Sizes

General Effect on
Factor Sample Size
Tolerable rate increase (decrease) Smaller (larger)
Risk of overreliance increase (decrease) Smaller (larger)
Expected population deviation rate increase
(decrease) Larger (smaller)
Population size Virtually no effect1
1
Unless the population is very small.

A.9 Neither paragraph .A14 of AU-C section 530, Audit Sampling (AICPA,
Professional Standards), nor this guide requires the auditor to compute the
sample size for a nonstatistical sampling application with a corresponding
sample size calculated using statistical theory; however, in applying informed
professional judgment to determine an appropriate nonstatistical sample size
for a test of controls, an auditor might find it helpful to be familiar with the ta-
bles in this appendix. The auditor using these tables as an aid in understanding
relative sample sizes for tests of controls will need to apply professional judg-
ment in specifying the risk levels and expected population deviation rates in
relation to sample sizes. For example, an auditor designing a nonstatistical
sampling application to test compliance with a prescribed control procedure
might have assessed the tolerable rate as 8 percent. If the auditor were to
consider selecting a sample size of 60, these tables would imply that at approx-
imately a 5 percent risk level, the auditor expected no more than approximately
1.5 percent of the items in the population to be deviations from the prescribed
control procedure. These tables also would imply that at approximately a 10
percent risk level, the auditor expected no more than approximately 3 percent
of the items in the population to be deviations.
A.10 These tables were designed for attributes sampling (for example,
tests of controls) where a deviation is or is not present in each individual
sample item. They may be used for determining a monetary unit sampling
sample size when expected misstatement is zero or where the expected taint of
any misstatement found is assumed to be a 100 percent taint (a conservative
planning assumption).

Basis for Tables A-1–A-4

A.11 The tables were computed using the binomial distribution and as-
sume a large population. Sample sizes in tables A-1 and A-2 were rounded
upward (for example, 51.01 becomes 52). Evaluations in tables A-3 and A-4
were rounded upward (5.01 percent becomes 5.1 percent). The expected num-
ber of deviations in tables A-1 and A-2 was rounded upward (0.2 deviations
becomes 1 deviation) and the sample size computed is based on the rounded
number of deviations expected.

AAG-SAM APP A
 Table A-1
Statistical Sample Sizes for Tests of Controls—5 Percent Risk of Overreliance
132

(with number of expected errors in parentheses)

Tolerable Deviation Rate
Expected
Deviation Rate 2% 3% 4% 5% 6% 7% 8% 9% 10% 15% 20%

AAG-SAM APP A
0.00% 149 (0) 99 (0) 74 (0) 59 (0) 49 (0) 42 (0) 36 (0) 32 (0) 29 (0) 19 (0) 14 (0)
0.25% 236 (1) 157 (1) 117 (1) 93 (1) 78 (1) 66 (1) 58 (1) 51 (1) 46 (1) 30 (1) 22 (1)
0.50% 313 (2) 157 (1) 117 (1) 93 (1) 78 (1) 66 (1) 58 (1) 51 (1) 46 (1) 30 (1) 22 (1)
0.75% 386 (3) 208 (2) 117 (1) 93 (1) 78 (1) 66 (1) 58 (1) 51 (1) 46 (1) 30 (1) 22 (1)
1.00% 590 (6) 257 (3) 156 (2) 93 (1) 78 (1) 66 (1) 58 (1) 51 (1) 46 (1) 30 (1) 22 (1)
1.25% 1,030 (13) 303 (4) 156 (2) 124 (2) 78 (1) 66 (1) 58 (1) 51 (1) 46 (1) 30 (1) 22 (1)
1.50% 392 (6) 192 (3) 124 (2) 103 (2) 66 (1) 58 (1) 51 (1) 46 (1) 30 (1) 22 (1)
1.75% 562 (10) 227 (4) 153 (3) 103 (2) 88 (2) 77 (2) 51 (1) 46 (1) 30 (1) 22 (1)
2.00% 846 (17) 294 (6) 181 (4) 127 (3) 88 (2) 77 (2) 68 (2) 46 (1) 30 (1) 22 (1)
2.25% 1,466 (33) 390 (9) 208 (5) 127 (3) 88 (2) 77 (2) 68 (2) 61 (2) 30 (1) 22 (1)
2.50% 513 (13) 234 (6) 150 (4) 109 (3) 77 (2) 68 (2) 61 (2) 30 (1) 22 (1)
2.75% 722 (20) 286 (8) 173 (5) 109 (3) 95 (3) 68 (2) 61 (2) 30 (1) 22 (1)
3.00% 1,098 (33) 361 (11) 195 (6) 129 (4) 95 (3) 84 (3) 61 (2) 30 (1) 22 (1)
Audit Sampling

3.25% 1,936 (63) 458 (15) 238 (8) 148 (5) 112 (4) 84 (3) 61 (2) 30 (1) 22 (1)
3.50% 624 (22) 280 (10) 167 (6) 112 (4) 84 (3) 76 (3) 40 (2) 22 (1)
3.75% 877 (33) 341 (13) 185 (7) 129 (5) 100 (4) 76 (3) 40 (2) 22 (1)
4.00% 1,348 (54) 421 (17) 221 (9) 146 (6) 100 (4) 89 (4) 40 (2) 22 (1)
5.00% 1,580 (79) 478 (24) 240 (12) 158 (8) 116 (6) 40 (2) 30 (2)
6.00% 1,832 (110) 532 (32) 266 (16) 179 (11) 50 (3) 30 (2)
7.00% 585 (41) 298 (21) 68 (5) 37 (3)
8.00% 649 (52) 85 (7) 37 (3)
9.00% 110 (10) 44 (4)
10.00% 150 (15) 50 (5)
12.50% 576 (72) 88 (11)
15.00% 193 (29)
17.50% 720 (126)
Note: Sample sizes over 2,000 items not shown. This table assumes a large population.
 Table A-2
Statistical Sample Sizes for Tests of Controls—10 Percent Risk of Overreliance
(with number of expected errors in parentheses)
Tolerable Deviation Rate
Expected
Deviation Rate 2% 3% 4% 5% 6% 7% 8% 9% 10% 15% 20%
0.00% 114 (0) 76 (0) 57 (0) 45 (0) 38 (0) 32 (0) 28 (0) 25 (0) 22 (0) 15 (0) 11 (0)
0.25% 194 (1) 129 (1) 96 (1) 77 (1) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 18 (1)
0.50% 194 (1) 129 (1) 96 (1) 77 (1) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 18 (1)
0.75% 265 (2) 129 (1) 96 (1) 77 (1) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 18 (1)
1.00% 398 (4) 176 (2) 96 (1) 77 (1) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 18 (1)
1.25% 708 (9) 221 (3) 132 (2) 77 (1) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 18 (1)
1.50% 1,463 (22) 265 (4) 132 (2) 105 (2) 64 (1) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 18 (1)
1.75% 390 (7) 166 (3) 105 (2) 88 (2) 55 (1) 48 (1) 42 (1) 38 (1) 25 (1) 18 (1)
2.00% 590 (12) 198 (4) 132 (3) 88 (2) 75 (2) 48 (1) 42 (1) 38 (1) 25 (1) 18 (1)
2.25% 974 (22) 262 (6) 132 (3) 88 (2) 75 (2) 65 (2) 42 (1) 38 (1) 25 (1) 18 (1)
2.50% 353 (9) 158 (4) 110 (3) 75 (2) 65 (2) 58 (2) 38 (1) 25 (1) 18 (1)
2.75% 471 (13) 209 (6) 132 (4) 94 (3) 65 (2) 58 (2) 52 (2) 25 (1) 18 (1)
3.00% 730 (22) 258 (8) 132 (4) 94 (3) 65 (2) 58 (2) 52 (2) 25 (1) 18 (1)
3.25% 1,258 (41) 306 (10) 153 (5) 113 (4) 82 (3) 58 (2) 52 (2) 25 (1) 18 (1)
3.50% 400 (14) 194 (7) 113 (4) 82 (3) 73 (3) 52 (2) 25 (1) 18 (1)
3.75% 583 (22) 235 (9) 131 (5) 98 (4) 73 (3) 52 (2) 25 (1) 18 (1)
Attributes Statistical Sampling Tables

4.00% 873 (35) 274 (11) 149 (6) 98 (4) 73 (3) 65 (3) 25 (1) 18 (1)
5.00% 1,019 (51) 318 (16) 160 (8) 115 (6) 78 (4) 34 (2) 18 (1)
6.00% 1,150 (69) 349 (21) 182 (11) 116 (7) 43 (3) 25 (2)
7.00% 1,300 (91) 385 (27) 199 (14) 52 (4) 25 (2)
8.00% 1,437 (115) 424 (34) 60 (5) 25 (2)
9.00% 1,577 (142) 77 (7) 32 (3)
10.00% 100 (10) 38 (4)
12.50% 368 (46) 63 (8)
15.00% 126 (19)
17.50% 457 (80)
133

AAG-SAM APP A
Note: Sample sizes over 2,000 items not shown. This table assumes a large population.
134 Audit Sampling

Table A-3
Statistical Sampling Results Evaluation Table for Tests of
Controls—Upper Limits at 5 Percent Risk of Overreliance

Actual Number of Deviations Found

Sample
Size 0 1 2 3 4 5 6 7 8 9 10
20 14.0 21.7 28.3 34.4 40.2 45.6 50.8 55.9 60.7 65.4 69.9
25 11.3 17.7 23.2 28.2 33.0 37.6 42.0 46.3 50.4 54.4 58.4
30 9.6 14.9 19.6 23.9 28.0 31.9 35.8 39.4 43.0 46.6 50.0
35 8.3 12.9 17.0 20.7 24.3 27.8 31.1 34.4 37.5 40.6 43.7
40 7.3 11.4 15.0 18.3 21.5 24.6 27.5 30.4 33.3 36.0 38.8
45 6.5 10.2 13.4 16.4 19.2 22.0 24.7 27.3 29.8 32.4 34.8
50 5.9 9.2 12.1 14.8 17.4 19.9 22.4 24.7 27.1 29.4 31.6
55 5.4 8.4 11.1 13.5 15.9 18.2 20.5 22.6 24.8 26.9 28.9
60 4.9 7.7 10.2 12.5 14.7 16.8 18.8 20.8 22.8 24.8 26.7
65 4.6 7.1 9.4 11.5 13.6 15.5 17.5 19.3 21.2 23.0 24.7
70 4.2 6.6 8.8 10.8 12.7 14.5 16.3 18.0 19.7 21.4 23.1
75 4.0 6.2 8.2 10.1 11.8 13.6 15.2 16.9 18.5 20.1 21.6
80 3.7 5.8 7.7 9.5 11.1 12.7 14.3 15.9 17.4 18.9 20.3
90 3.3 5.2 6.9 8.4 9.9 11.4 12.8 14.2 15.5 16.9 18.2
100 3.0 4.7 6.2 7.6 9.0 10.3 11.5 12.8 14.0 15.2 16.4
125 2.4 3.8 5.0 6.1 7.2 8.3 9.3 10.3 11.3 12.3 13.2
150 2.0 3.2 4.2 5.1 6.0 6.9 7.8 8.6 9.5 10.3 11.1
200 1.5 2.4 3.2 3.9 4.6 5.2 5.9 6.5 7.2 7.8 8.4
300 1.0 1.6 2.1 2.6 3.1 3.5 4.0 4.4 4.8 5.2 5.6
400 0.8 1.2 1.6 2.0 2.3 2.7 3.0 3.3 3.6 3.9 4.3
500 0.6 1.0 1.3 1.6 1.9 2.1 2.4 2.7 2.9 3.2 3.4
Note: This table presents upper limits (body of table) as percentages. This table assumes a
large population.

AAG-SAM APP A
 Attributes Statistical Sampling Tables 135
Table A-4
Statistical Sampling Results Evaluation Table for Tests of
Controls—Upper Limits at 10 Percent Risk of Overreliance

Actual Number of Deviations Found

Sample
Size 0 1 2 3 4 5 6 7 8 9 10
20 10.9 18.1 24.5 30.5 36.1 41.5 46.8 51.9 56.8 61.6 66.2
25 8.8 14.7 20.0 24.9 29.5 34.0 38.4 42.6 46.8 50.8 54.8
30 7.4 12.4 16.8 21.0 24.9 28.8 32.5 36.2 39.7 43.2 46.7
35 6.4 10.7 14.5 18.2 21.6 24.9 28.2 31.4 34.5 37.6 40.6
40 5.6 9.4 12.8 16.0 19.0 22.0 24.9 27.7 30.5 33.2 35.9
45 5.0 8.4 11.4 14.3 17.0 19.7 22.3 24.8 27.3 29.8 32.2
50 4.6 7.6 10.3 12.9 15.4 17.8 20.2 22.5 24.7 27.0 29.2
55 4.2 6.9 9.4 11.8 14.1 16.3 18.4 20.5 22.6 24.6 26.7
60 3.8 6.4 8.7 10.8 12.9 15.0 16.9 18.9 20.8 22.7 24.6
65 3.5 5.9 8.0 10.0 12.0 13.9 15.7 17.5 19.3 21.0 22.8
70 3.3 5.5 7.5 9.3 11.1 12.9 14.6 16.3 18.0 19.6 21.2
75 3.1 5.1 7.0 8.7 10.4 12.1 13.7 15.2 16.8 18.3 19.8
80 2.9 4.8 6.6 8.2 9.8 11.3 12.8 14.3 15.8 17.2 18.7
90 2.6 4.3 5.9 7.3 8.7 10.1 11.5 12.8 14.1 15.4 16.7
100 2.3 3.9 5.3 6.6 7.9 9.1 10.3 11.5 12.7 13.9 15.0
125 1.9 3.1 4.3 5.3 6.3 7.3 8.3 9.3 10.2 11.2 12.1
150 1.6 2.6 3.6 4.4 5.3 6.1 7.0 7.8 8.6 9.4 10.1
200 1.2 2.0 2.7 3.4 4.0 4.6 5.3 5.9 6.5 7.1 7.6
300 0.8 1.3 1.8 2.3 2.7 3.1 3.5 3.9 4.3 4.7 5.1
400 0.6 1.0 1.4 1.7 2.0 2.4 2.7 3.0 3.3 3.6 3.9
500 0.5 0.8 1.1 1.4 1.6 1.9 2.1 2.4 2.6 2.9 3.1
Note: This table presents upper limits (body of table) as percentages. This table assumes a
large population.

AAG-SAM APP A