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7/28/2019 Za Obracun Rizika Novi Metod
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UNIVERSITY OF PRISTINA
SUMMARY OF AUDIT TESTING SAMPLE SIZES AT PLANNING
ACCOUNT AREA/COMPONENT
PLANNING
MATERIALITY
MOST LIKELY
ERROR PRECISION
PLANNING
BUDGET
FACTOR
3.0
FA
euro euro euro euro
WAGES AND SALARIES 113,000.00 11,150.00 90,315.00 15,900,000.00 476
GOODS AND SERVICES 113,000.00 11,150.00 100,350.00 3,900,000 117
SUBVENTIONS 113,000.00 11,150.00 100,350.00 1,300,000.00 39
CAPITAL EXPENDITURE 113,000.00 11,150.00 100,350.00 1,200,000 36
REVENUE 113,000.00 11,150.00 100,350.00 -7,200,000 216
TOTAL 15,100,000.00 884
SUMMARY OF AUDIT TESTING SAMPLE SIZES FOR INTERIM AUDIT
ACCOUNT AREA/COMPONENT
PLANNING
MATERIALITY
MOST LIKELY
ERROR PRECISION
JAN -SEPT
EXPENDITURE
FACTOR
3.0
FA
euro euro euro euro
WAGES AND SALARIES 113,000.00 11,150.00 100,350.00 12,100,000.00 362
GOODS AND SERVICES 113,000.00 11,150.00 100,350.00 2,600,000.00 66
UTILITES 113,000.00 11,150.00 100,350.00 800,000.00 24
CAPITAL EXPENDITURE 113,000.00 11,150.00 100,350.00 300,000.00 9
REVENUE 113,000.00 11,150.00 100,350.00 -5,000,000 150
TOTAL 10,800,000.00 611
SUMMARY OF AUDIT TESTING SAMPLE SIZES FOR FINAL AUDIT
ACCOUNT AREA/COMPONENT
PLANNING
MATERIALITY
MOST LIKELY
ERROR PRECISION
FINAL
EXPENDITURE
FACTOR
3.0
FA
euro euro euro euro
WAGES AND SALARIES 118,507.96 11,850.80 95,991.44 17,361,463.19 485
GOODS AND SERVICES 118,884.65 11,888.47 96,296.57 4,276,391.88 121
SUBVENTIONS 118,884.65 11,888.47 96,296.57 976,100.00 28
CAPITAL EXPENDITURE 118,884.65 11,888.47 96,296.57 1,162,975.00 22
REVENUE 118,884.65 11,888.47 96,296.57 -9,162,571 257
TOTAL 14,614,359.07 913
note Capital expenditure has additional 2 high value items to test at final
SAMPL
SAMPL
SAMPL
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ACCOUNT AREA/COMPONENT
ALLOCATED
BUDGET
euros
WAGES AND SALARIES 15,900,000.00
GOODS AND SERVICES 3,900,000.00
SUBVENTIONS 1,300,000.00
CAPITAL EXPENDITURE 1,200,000.00
TOTAL 22,300,000.00
Materiality 0.5% of expenditure 111,500.00
Anticipated Most Likely Error (MLE) 10% of Materiality 11,150.00
Precision percentage ( Materiality - AMLE) 90% 90,315.00
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DRAFT ACCOUNT
17,361,463.19
4,276,391.88
900,761.00
1,162,975.00
23,701,591.07
118,507.96
11,850.80
95,991.44
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SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: WAGES AND SALARIES
Population Details: 15,900,000
Population Analysis Number Value
(optional)
1. Population Value 15,900,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 15,900,000
Sample size Calulation Value
0.7 1. Residual Population 15,900,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 0.7
6. Average Sampling Interval (ASI) 143,357
7. Expected Sample Size (for MUS Sampling) 111
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 123
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3 2 0.7
476 317 111
524 349 123
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SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: WAGES AND SALARIES
Population Details: 12,100,000
Population Analysis Number Value
(optional)
1. Population Value 12,100,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 12,100,000
Sample size Calulation Value
0.7 1. Residual Population 12,100,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 33,450
7. Expected Sample Size (for MUS Sampling) 362
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 399
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3 2 0.7
362 242 85
399 267 94
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SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: WAGES AND SALARIES
Population Details: 17,361,463
Population Analysis Number Value
(optional)
1. Population Value 17,361,463
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 17,361,463
Sample size Calulation Value
0.7 1. Residual Population 17,361,463
2 2. Materiality 118,508
3 3. Anticipated Most likely Error (AMLE) 11,8514. Planning Precision (enter percentage) 90% 106,657
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 35,552
7. Expected Sample Size (for MUS Sampling) 489
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 538
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3 2 0.7
485 324 114
534 357 134
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: GOODS AND SERVICES
Population Details: 3,900,000
Population Analysis Number Value
(optional)
1. Population Value 3,900,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 3,900,000
Sample size Calulation Value
0.7 1. Residual Population 3,900,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 33,450
7. Expected Sample Size (for MUS Sampling) 117
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 129
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3 2 0.7
117 78 28
129 86 31
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: GOODS AND SERVICES
Population Details: 2,600,000
Population Analysis Number Value
(optional)
1. Population Value 2,600,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 2,600,000
Sample size Calulation Value
0.7 1. Residual Population 2,600,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 0.7
6. Average Sampling Interval (ASI) 143,357
7. Expected Sample Size (for MUS Sampling) 19
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 21
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3 2 0.7
66 44 19
73 49 21
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: GOODS AND SERVICES
Population Details: 4,276,392
Population Analysis Number Value
(optional)
1. Population Value 4,276,392
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 4,276,392
Sample size Calulation Value
0.7 1. Residual Population 4,276,392
2 2. Materiality 118,508
3 3. Anticipated Most likely Error (AMLE) 11,8514. Planning Precision (enter percentage) 90% 106,657
5. Assurance Factor 0.7
6. Average Sampling Interval (ASI) 152,367
7. Expected Sample Size (for MUS Sampling) 29
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 32
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3 2 0.7
121 81 29
134 90 30
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: UTILITIES
Population Details: 1,300,000
Population Analysis Number Value
(optional)
1. Population Value 1,300,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 1,300,000
Sample size Calulation Value
0.7 1. Residual Population 1,300,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 33,450
7. Expected Sample Size (for MUS Sampling) 39
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 43
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3 2 0.7
39 26 10
43 29 11
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: UTILITIES
Population Details: 800,000
Population Analysis Number Value
(optional)
1. Population Value 800,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 800,000
Sample size Calulation Value
0.7 1. Residual Population 800,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 33,450
7. Expected Sample Size (for MUS Sampling) 24
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 27
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3 2 0.7
24 16 6
27 18 7
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: UTILITIES
Population Details: 976,100
Population Analysis Number Value
(optional)
1. Population Value 976,100
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 976,100
Sample size Calulation Value
0.7 1. Residual Population 976,100
2 2. Materiality 118,885
3 3. Anticipated Most likely Error (AMLE) 11,8884. Planning Precision (enter percentage) 90% 106,996
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 35,665
7. Expected Sample Size (for MUS Sampling) 28
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 31
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3 2 0.7
28 19 7
31 21 8
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: CAPITAL EXPENDITURE
Population Details: 1,200,000
Population Analysis Number Value
(optional)
1. Population Value 1,200,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 1,200,000
Sample size Calulation Value
0.7 1. Residual Population 1,200,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 33,450
7. Expected Sample Size (for MUS Sampling) 36
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 40
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3 2 0.7
36 24 9
40 27 10
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: CAPITAL EXPENDITURE
Population Details: 300,000
Population Analysis Number Value
(optional)
1. Population Value 300,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 300,000
Sample size Calulation Value
0.7 1. Residual Population 300,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 33,450
7. Expected Sample Size (for MUS Sampling) 9
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 10
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3 2 0.7
9 6 3
10 7 4
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: CAPITAL EXPENDITURE
Population Details: 1,162,975
Population Analysis Number Value
(optional)
1. Population Value 1,162,975
2. High Value Items (i.e. to be excluded from sampling because of their size)
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 1,162,975
Sample size Calulation Value
0.7 1. Residual Population 1,162,975
2 2. Materiality 118,885
3 3. Anticipated Most likely Error (AMLE) 11,8884. Planning Precision (enter percentage) 90% 106,996
5. Assurance Factor 2.0
6. Average Sampling Interval (ASI) 53,498
7. Expected Sample Size (for MUS Sampling) 22
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 25
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3 2 0.7
22 22 5
25 17 6
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: REVENUE
Population Details: 7,200,000
Population Analysis Number Value
(optional)
1. Population Value 7,200,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 7,200,000
Sample size Calulation Value
0.7 1. Residual Population 7,200,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 33,450
7. Expected Sample Size (for MUS Sampling) 216
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 238
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3 2 0.7
216 144 51
238 159 57
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: REVENUE
Population Details: 5,000,000
Population Analysis Number Value
(optional)
1. Population Value 5,000,000
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 5,000,000
Sample size Calulation Value
0.7 1. Residual Population 5,000,000
2 2. Materiality 111,500
3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350
5. Assurance Factor 3.0
6. Average Sampling Interval (ASI) 33,450
7. Expected Sample Size (for MUS Sampling) 150
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 165
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3 2 0.7
150 100 35
165 110 39
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C4-6
SAMPLE SIZE CALCULATION FORM
Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.
Audit Area: REVENUE
Population Details: 9,162,571
Population Analysis Number Value
(optional)
1. Population Value 9,162,571
2. High Value Items (i.e. to be excluded from sampling because of their size) 0
3. Key Items (i.e. any items tested by any means other than sampling)
4. Residual Population (i.e. to be tested by sampling) 9,162,571
Sample size Calulation Value
0.7 1. Residual Population 9,162,571
2 2. Materiality 118,885
3 3. Anticipated Most likely Error (AMLE) 11,8884. Planning Precision (enter percentage) 90% 106,996
5. Assurance Factor 0.7
6. Average Sampling Interval (ASI) 152,852
7. Expected Sample Size (for MUS Sampling) 60
8. Expansion factor for non-MUS selection (leave blank for MUS) 110%
9. Adjusted Sample Size (for non-MUS sampling) 66
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3 2 0.7
257 172 60
283 190 66