🎯 Sampling method

The highest control failure rate you could accept and still rely on the control.
From last year or a pilot test. Must be lower than the tolerable rate.

📐 Result

Sample size59 items
Deviations you can find and still conclude0 or fewer

Exact binomial method for a large population. If the sample finds more than 0 deviation(s), the control cannot be relied on at this tolerable rate and confidence.

A planning aid, not a substitute for professional judgement or your firm's methodology (ISA 530 / AU-C 530). Confirm factors against your audit manual.

Free tool by Pyalm