The following are auditor judgments and attributes sampling results for six populations. Assume large population sizes. 1 2 3 4 5 6
EPER (in percent) 2 1 1 0 3 8
TER (in percent) 6 5 20 3 8 15
ARO (in percent) 5 5 10 5 10 10
Actual sample size 100 100 20 100 60 60
Actual number of
exceptions in the sample 2 4 1 0 1 8

Required:
a. For each population, did the auditor select a smaller sample size than is indicated by using the attributes sampling above in the table for determining sample size? Evaluate selecting either a larger or smaller size than those determined in the tables.
b. Calculate the SER and CUER for each population.
c. For which of the six populations should the sample results be considered unacceptable? What options are available to the auditor?
d. Why is analysis of the exceptions necessary even when the populations are considered acceptable?