XLS《Front_end》

"AuditSamplingforMicrofinanceOrganizations", "byMarkSchreiner,?2001,mark@microfinance.

com", , "Instructions","Entries" "Savethisspreadsheetwithanewname.Keeptheoriginal,becausethiscopywillbechanged.", "Thisspreadsheetdeterminesrequiredsamplesizeforsequential""needle-in-a-haystack""audits." "Itdoesnotmanagethesamplingandtrackingofresultsfromsampleditems;

" "thatisassumedtooccurintheaccompanyingspreadsheet." "Entertheupperboundontheacceptableestimatedproportionof""cases"".","0.100000076293945" "Validentriesare0.10,0.05,0.025,0.01,0.005,and0.001." "A""case""isan""unusual""or""erroneous""finding." "Forexample,ifauditingforundisclosedrescheduledloans," "anundisclosedrescheduledloanisa""case""or""error""." "Theupperboundontheacceptableestimatedproportionof""cases""isthemaximum" "shareoftheportfoliothatcouldbe""cases""andstillnotflagspecialactionintheaudit." "Forexample,0.01meansthat,fromanauditperspective,everythingisfineaslongas" "theestimateoftheproportionof""errors""or""cases""islessthan1percent." "Smallerupperboundsincreasetherequiredsamplesize,allelseconstant." "Enterthedesiredlevelofconfidenceontheupperbound.","95" "Validentriesare90,95,97.5,99,99.5,and99.9." "Thelevelofconfidenceareinunitsofpercentages." "Forexample,a95-percentconfidencelevelwitha0.05upperboundimpliesthatthe" "auditordesirestoknowwhetherornottheproportionof""cases""or""errors""inthe" "portfolioislessthan0.05withatleast95-percentconfidence." "Higherdesiredlevelsofconfidenceincreasetherequiredsamplesize,allelseconstant." "Giventheacceptableupperboundandthedesiredlevelofconfidence,proceedasfollows:","Totalsamplesize" ,"30" "Asalways,theitemsaresampledindescendingorder,accordingtotheirsamplingweights." "Theestimatedproportionislessthantheupperboundwiththedesiredconfidence." "Theestimatedproportionisnotlessthantheupperboundwiththedesiredconfidence." "Orconcludethattheestimatedproportionisnotlessthantheupperboundandstop." ,"48" ,"63" ,"78" ,"92" ,"106" "Giveupatthispoint;

donotreviewmoreitems." "Insomecases,theauditorwilldrawasampleofacertainsize,withthesamplesizedetermined" "byconsiderationsthatareunrelatedwiththedesiretosamplefor""needle-in-the-haystack""issues." "Inthesecases,thisspreadsheetcancomputetheconfidencelevelfortheestimatedproportion" "oftheportfoliothatisa""case""or""error""." "Inotherwords,ratherthandeterminedarequiredsamplesizeandthensampling,onemayhavea" "sampleofagivensize(andhavefoundagivennumberoferrors)andwishtoknowwithwhat" "confidenceitcanbesaidthattheetsimatedproportionislessthanagivenupperbound." "Tousethisalternativetechnique,enterthenumberofitemssampled:","106" "Enterthenumberof""cases""or""errors""found:","5" "Belowaredisplayedtheconfidencelevelsthattheproportionoftheportfoliothatisa""case""oran" """error""islessthanthegivenupperbound:", "Upperbound","Confidence" "0.200000152587891","99.9971481672335" "0.19","99.9935395633438" "0.18","99.9855420575312" "0.17","99.9680768416983" "0.16","99.9305585679081" "0.15","99.8514424549584" "0.14","99.6880754495832" "0.13","99.3587432169711" "0.12","98.7129912143113" "0.11","97.4871128158987" "0.1","95.2472643798497" "0.09","91.3383979101901" "0.08","84.8891817632356" "0.07","74.9696722110437" "0.06","61.0283494609625" "0.05","43.6526607711928" "0.04","25.3414201284175" "0.03","10.3141366340969" "0.02","2.12941742857086" "0.00999999999999997","0.0801434094886755" "0.00899999999999997","0.0465599286138207" "0.00799999999999997","0.0251115464244944" "0.00699999999999997","0.0123249021748095" "0.00599999999999997","0.00534623999139949" "0.00499999999999997","0.00195879636964991" "0.00399999999999997","0.000561873779825195" "0.00299999999999997","0.000109444964779826" "0.00199999999999997","1.05175897546772e-05" "0.000999999999999969","1.79920844889381e-07" "0.000899999999999969","9.64884505627595e-08" "0.000799999999999969","4.80285700099614e-08" "0.000699999999999969","2.17514561917653e-08" "0.000599999999999969","8.70459260227108e-09" "0.000499999999999969","2.94173574388878e-09" "0.000399999999999969","7.78188624650511e-10" "0.000299999999999969","1.39754874339815e-10" "0.000199999999999969","1.23789867245705e-11" "9.99999999999686e-05","1.88737914186277e-13" "?2001MarkSchreiner" "Upperbound:0.10" ,"Levelofconfidence" "Errors","90","95","97.5","99","99.5","99.900078125" "0","24","30","37","47","53","70" "1","39","48","56","67","75","93" "2","54","63","73","85","93","113" "3","67","78","88","101","110","131" "4","80","92","103","117","126","148" "5","93","106","117","132","142","165" "Upperbound:0.05" ,"Levelofconfidence" "Errors","90","95","97.5","99","99.5","99.900078125" "0","47","60","74","93","106","139" "1","78","95","112","133","149","185" "2","107","126","145","169","186","225" "3","134","156","176","201","220","262" "4","160","184","205","233","252","296" "5","186","211","234","263","283","330" "Upperbound:0.025" ,"Levelofconfidence" "Errors","90","95","97.5","99","99.5","99.900078125" "0","93","120","148","185","212","277" "1","156","190","223","266","298","370" "2","213","252","289","337","371","450" "3","268","311","351","402","440","523" "4","320","367","410","465","543","592" "5","371","421","467","525","566","659" "Upperbound:0.01" ,"Levelofconfidence" "Errors","90","95","97.5","99","99.5","99.900078125" "0","231","300","369","461","530","691" "1","389","475","558","664","744","924" "2","533","630","723","841","928","1123" "3","669","776","877","1005","1098","1307" "4","800","916","1025","1161","1260","1480" "5","928","1052","1167","1311","1415","1646" "Upperbound:0.005" ,"Levelofconfidence" "Errors","90","95","97.5","99","99.5","99.900078125" "0","461","600","738","922","1060","1382" "1","778","949","1115","1328","1487","1847" "2","1065","1260","1445","1682","1855","2246" "3","1337","1551","1756","2010","2196","2613" "4","1599","1831","2049","2321","2519","2959" "5","1855","2103","2334","2622","2830","3291" "Upperbound:0.001" ,"Levelofconfidence" "Errors","90","95","97.5","99","99.5","99.900078125" "0","2302","2996","3689","4606","5299","6908" "1","3890","4744","5572","6639","7431","9234" "2","5323","6296","7225","8406","9274","11229" "3","6681","7754","8768","10046","10978","13063" "4","7994","9154","10242","11605","12595","14795" "5","9275","10514","11669","13063","14150","16455" "Selectedupperbound:",,