Attribute sampling # of Deviations

1. There were only twenty-five sales over $10,000 in the sample. So, the auditor randomly collects an additional seventy-five sales transactions that were over $10,000. All were approved by the sales manager.

0 number of deviations

Three sales were recorded without evidence of credit approval. The sales manager said she had approved the sales. No customer order could be found for two of the other sampled items.

5 number of deviations

No shipping document could be found for three of the sampled items.

3 number of deviations

Four sales were recorded prior to the date of shipment. Your follow-up indicates that a temporary employee worked for the last two months of the fiscal year and was unaware of this requirement.

4 number of deviations

5. All prices agreed with the appropriate price list.

0 number of deviations

No customer order could be found for two sample items as indicated in Step 2.

2 number of deviations

Four billed quantities were for more than the customer order. Three of these took place near year-end. In addition, there was no customer order for the two items indicated in Step 2.

6 number of deviations