Setting confidence levels for sampling

Confidence levels in sampling include the options for a level from 0.5 to 2.0. Selecting over 1.0 creates a larger sample in situations in populations where risk is judged as higher.


In cases where because of the auditor's confidence in system controls less items are required to tested substantively a factor lower than 1.0 may be selected. If for instance a factor of 0.5 is selected the number of items required will be reduced as follows:


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