Account Receivable population

Population Recorded Population Recorded

item amount (USD) item amount (USD)
1 700 11 2,445
2 950 12 5,010 37,110
3 990 13 5,200 3.71
4 1,050 14 5,300 13,795
5 1,070 15 5,200 1.38
6 1,090 16 6,500
7 1,100 17 9,900
8 1,250 18 20,500
9 1,400 19 35,705
10 1,750 20 48,000
Total 155,110

1 Divided by 3 stratum (judgment)

2 Determined TE

recorded value audited value of

Stratum sample size USD of sample sample
1 3 > 15,000 104,205 78,955
2 4 5000-15000 26,900 24,900
3 6 < 5,000 6,590 10,840
13 137,695 114,695

TE 10,000 a
Remaining population 50,905 b
Confidence factor 2c
ARIA 14% d

TE/remaining population 5.1 e=a/b

Additional sample size 10 f=e*c = (remaining population * confidence factor)/T
Mandatory sample 3 number of amount above USD 15,000
Total sample size 13
 Recorded book value of point estimate of
client mistatement the stratum mistatement
25,250 104,205 25,250
2,000 37,110 2,759.11
(4,250) 11,350 (7,320)
23,000 152,665 20,689

ning population * confidence factor)/TE

Account Receivable population

Population USD Cummulative Total Population item USD

item Dollar unit
1 700 700 11 2,445
2 950 1,650 12 5,010
3 990 2,640 13 5,200
4 1,050 3,690 14 5,300
5 1,070 4,760 15 5,200
6 1,090 5,850 16 6,500
7 1,100 6,950 17 9,900
8 1,250 8,200 18 20,500
9 1,400 9,600 19 35,705
10 1,750 11,350 20 48,000
Total 155,110

Auditors akan mengambil 4 samples saja dan dimulai

Tentukan sample no berapa saja yang akan diambil m
4 samples starts from 800
=140,275/4 38,777.50
 audited
sample recorded value
Stratum stratum value of
size of sample sample
1 3 > 15,000 104,205 78,955
2 4 5000-15000 26,900 24,900
3 6 < 5,000 6,590 10,840
13 137,695 114,695

TE 10,000
Remaining population 11,350
Confidence factor 2
ARIA 14%

TE/remaining population 1.1

Additional sample size 2 = (remaining population * confidence factor)/TE
Mandatory sample 3
Total sample size 5
 Cummulative Total
Dollar unit
13,795
18,805
24,005
29,305
34,505
41,005
50,905
71,405
107,110
155,110

ambil 4 samples saja dan dimulai dari USD 800

berapa saja yang akan diambil menjadi sample?
Number Population untuk sample
800 1
39,577.50 16
78,355.00 18
117,132.50 19
 client mistatement Recorded book value of the stratum point estimate of mistatement

25,250 104,205 25,250

2,000 37,110 2,759.11
(4,250) 11,350 (7,320)
23,000 152,665 20,689

ation * confidence factor)/TE