MUS.calc.n.conservative {MUS}

Calculate a conservative sample size.

Description

Calculate a conservative sample size (AICPA, 2012). Based on Technical Notes on the AICPA Audit Guide Audit Sampling, Trevor Stewart, AICPA, 2012.

Usage

  MUS.calc.n.conservative(confidence.level, tolerable.error, expected.error, book.value)

Arguments

confidence.level

dito.

tolerable.error

Tolerable error in monetary units.

expected.error

Expected error in monetary units.

book.value

Book value in monetary units.

Value

Returns the (conservative) sample size.

Author(s)

Andre Guimaraes <[e-mail]>

Examples

MUS.calc.n.conservative(0.95, 100000, 50000, 10000000)