Attribute Sampling Audit | CPA Exam

[@hojudy.yan9]

Crystal clear ! Thanks professor!

[@AccountingLectures]

Most welcome. Please take a look at mu auditing course: farhatlectures.pathwright.com/library/auditing-and-attestation-awtel/about/

[@archanashekar383]

Your videos are so clear and informative! Thank you Professor!

[@GoldenSkeeter]

Thanks bud, helpful addition to Surgent lectures.

[@AccountingLectures]

Please note that I have a complete supplemental course for the AUD exam: farhatlectures.pathwright.com/library/?category=CPA+Exam+AUD

[@KK-voice4u]

First I want to thank for your effort. it is really helpful. One observation from my side: The formula N=R/TER. You mentioned in line number 2 that as we will be more precise our sample size increase but the figures in your slide were from +-2% to +-1% which is bit confusing. Going from 2 to 1% will be more precise but in explanation you mentioned 10% to 20% as being more precise.

[@iTzNadoofHD]

Hello farhat , thank you for your explanation and valuable time. i have a question for you. what if when using the 10% table to compute sample size , lets assume that the EPER is 4.5 in this case, would we take the upper or lower end ( use 4 or 5 ) also same question when calculating the upper deviation rate lets assume the 5% table we are using our sample size was 135 , in order for us to calculate the upper deviation rate we have to match which (125 or 150) with the actual no of deviations? Do they use terms such as (conservative or aggressive in order for us to determine so) And thank you.

[@mdaoud1981]

Thanks… for the great explanation

[@AccountingLectures]

You are welcome! Check my audit supplemnetal courses: farhatlectures.com/