a. Using the audit program in Figure 15-9, prepare a nonstatistical sampling data sheet for acquisitions following the format in Figure 15-2 (p. 494). Prepare all parts of the sampling data sheet except those that are blank in Figure 15-2. A formatted sampling data sheet is available online.Use the following guidelines”
(1) Use only one sampling data sheet.
(2) Select the sampling unit that will permit you to perform the most acquisition audit procedures on the audit program.
(3) Include all audit procedures on the audit program that are consistent with the sampling unit you selected.
(4) Decide EPER, TER, and ARO for each attribute. Consider prior-year results for EPER.
(5) Decide the sample size for each attribute.