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PPS Sampling Method for Auditors by Hazem El Sayed is a document available to read on EtoBox.

This document discusses applying proportional to size (PPS) sampling to audit 250 sales transactions totaling $100,000. The auditor expects 2 errors with a tolerable misstatement of $6,000 and a 10% risk of incorrect acceptance. Based on these parameters, the reliability factor from the table is determined to be 5.33. The sampling interval is then calculated as $6,000 + 5.33 = $1,126. The sample size is $100,000 / $1,126 = 89 items. The sample selected consists of invoices 4, 5, 6, and 9, which cover amou

Author
Hazem El Sayed
Language
EN