Step 1 of 2 · Determine sample size

Sample Size Workbench

Work out a representative sample size for substantive testing using a random, MUS, or discovery approach.

① Determine size → ② Extract sample

Population & Risk

Tolerable error

Population value

Combined risk assessment

Assurance from other substantive procedures

Account type For documentation only — doesn't change the figures below.

Approach iRandom: equal selection probability per item. MUS: selection probability weighted by dollar value, good for overstatement-prone balances. Discovery: aims to find at least one instance of a defined exception at a chosen confidence level.

Key items tested 100%, set apart from the statistical sample

Number of key items An estimate for now, used to size the sample below.

Key items value

Key item threshold (optional) If set, every line item above this value gets pulled in as a key item at extraction — however many that turns out to be — instead of just the top N from above.

Method

Sample size calculation technique

Sample analysis

Awaiting inputs

Enter the fields above and calculate to see the breakdown.