An auditor will test 200 receivables accounts at a client whose three branches hold 6,000, 4,200 and 1,800 accounts. Allocate the sample proportionally to branch size. Fill the worksheet with the number of accounts to test at each branch.
An auditor will test 200 receivables accounts at a client whose three branches hold 6,000, 4,200 and 1,800 accounts. Allocate the sample proportionally to branch size. Fill the worksheet with the number of accounts to test at each branch.
Answer
Branch A → 100 · Branch B → 70 · Branch C → 30
Cells - Branch A · ±0 - Branch B · ±0 - Branch C · ±0 Proportional allocation: nₕ = n × Nₕ / N with N = 12,000. A: 200 × 6,000/12,000 = 100; B: 200 × 4,200/12,000 = 70; C: 200 × 1,800/12,000 = 30. Check: 100 + 70 + 30 = 200.
IBS1 §1.2 (definitions; with/without replacement, CC BY 4.0); S21 W1 handout for the allocation shapes; original scenarios