Prepare a sampling data sheet using either nonstatistical or statistical sampling for attributes, such as the ones shown in Chapter 15, for the audit program in part b. Set ARO and other factors required for sampling as you consider appropriate. Do not as- sume that you actually performed any tests.
Roost and Briley, CPAs, are doing the audit of Leggert Lumber Co., an international wholesale lumber broker. Because of the nature of their business, payroll is the largest expense. You are the in-charge auditor on the engagement responsible for developing the audit program for the payroll and personnel cycle. Leggert Lumber uses a computer service […]