[Nbkna2c]

Would anyone like to wager an opinion on how these tables are referenced in the exam? I’ve only seen one example in my study text seen below….do you think just in TBS or MCQ? The material stated that “risk of over-reliance (type II error)” determines which table to use…perhaps I’m thinking too far into this one…thanks for any thoughts…and good luck!

Statistical Sample Sizes for Tests of Controls

Five-Percent Risk of Overreliance

Expected Population Tolerable Rate

Deviation Rate 2% 3% 4% 5% 6% 7%

.25 236 157 117 93 78 66

.50 * 157 117 93 78 66

.75 * 208 117 93 78 66

1.00 * * 156 93 78 66

1.25 * * 156 124 78 66

1.30 * * 192 124 103 66

1.75 * * 227 153 103 88

2.00 * * * 181 127 88

* Sample size is too large to be cost-effective for most audit applications.

BEC 78
REG 84
AUD 76
FAR 83

[Anonymous]

If the tables are to be used, it will be in a simulation and will be written out. If it's an MCQ question, it will be a mini table in the question.

That's my educated guess anyway…

[Nbkna2c]

thanks disoriented and btw goodluck!!!

BEC 78
REG 84
AUD 76
FAR 83

[Anonymous]

Thanks, I'll need it… gwar…

[mla1169]

oh disoriented, I will be on pins and needles to hear how you felt about it later on! Good luck! I sure do hope we both get good news next month!

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[Author]

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