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[null,599,6860,7701]
[null,600,5200,8589]

{"sheet":"Input2","index":1,"n_rows":44,"n_cols":6,"rows_kept":44,"cut":false,"hidden":false,"merged":[[35,1,35,2],[38,1,38,2],[0,1,0,5],[3,1,3,2],[3,4,3,5],[10,1,10,2],[14,1,14,2],[32,1,32,2]]}
[null,"Input Parameters"]
[null,"Instructions: Use \"Input Parameters\" tool and enter tolerable misstatement, estimated misstatement, confidence level, population size, and esitmated SD. "]
[]
[null,"Input Parameters",null,null,"Confidence Coefficient"]
[null,"Tolerable Misstatement",10000,null,"Confidence Level","Confidence Coeff."]
[null,"Estimated Misstatement",2700,null,{"$f":"0.95","v":0.95},1.96]
[null,"Confidence Level",0.8,null,0.9,1.64]
[null,"Population Size",600,null,0.8,1.28]
[null,"Estimated SD",31,null,0.7,1.04]
[]
[null,"Step 1: Determine Sample Size"]
[null,"Confidence Coefficient",{"$f":"VLOOKUP($C$7,$E$6:$F$9,2,FALSE)","v":1.28}]
[null,"Sample Size",{"$f":"ROUNDUP(((C8*C12*C9)/(C5-C6))^2,0)","v":11}]
[]
[null,"Step 2: Generate Random Sample"]
[null,"Sample Item Number","Book Value","Audit Value","Audit Difference","(Audit Diff.)^2"]
[1,505,2057,2057,0,0]
[2,74,4073,4073,0,0]
[3,322,3334,3334,0,0]
[4,180,8388,8388,0,0]
[5,129,9040,9000,-40,1600]
[6,403,5686,5686,0,0]
[7,343,9082,9082,0,0]
[8,82,2110,2120,10,100]
[9,103,5318,5318,0,0]
[10,480,9769,9769,0,0]
[11,111,6011,6015,4,16]
[null,null,64868,64842,-26,1716]
[]
[null,"Step 3: Mean Miss. per Sampling Item"]
[null,"Mean Mss. Per Item",{"$f":"E28/C13","v":-2.3636363636363638}]
[]
[null,"Step 4: Project to Population"]
[null,"Projected Pop. Mss.",{"$f":"C8*C31","v":-1418.1818181818182}]
[]
[null,"Step 5: Standard Deviation"]
[null,"Standard Deviation",{"$f":"SQRT((F28-(C13*C31^2))/(C13-1))","v":12.862913567871994}]
[]
[null,"Step 6: Confidence Bound"]
[null,"Confidence Bound",{"$f":"C8*C12*C37/SQRT(C13)","v":2978.5454323481426}]
[]
[null,"Step 7: Confidence Interval"]
[null,"Lower Bound",{"$f":"C34-C40","v":-4396.7272505299607}]
[null,"Upper Bound",{"$f":"C34+C40","v":1560.3636141663244}]

{"sheet":"Results","index":2,"n_rows":13,"n_cols":7,"rows_kept":13,"cut":false,"hidden":false,"merged":[[1,1,1,2],[6,1,6,2],[10,1,10,2],[12,1,20,2]]}
[]
[null,"Audit Results"]
[null,"Projected Misstatement",-1418.18,null,null,{"$f":"C3","v":-1418.18},{"$f":"C8","v":-10000}]
[null,"Confidence Lower",-4396.7299999999996,null,null,{"$f":"C4-IF(F3>0,-F3,F3)","v":-2978.5499999999993},{"$f":"0","v":0}]
[null,"Confidence Upper",1560.36,null,null,{"$f":"C5","v":1560.36},{"$f":"C9","v":10000}]
[]
[null,"Tolerable Misstatement"]
[null,"Lower Bound",{"$f":"-Input2!C5","v":-10000}]
[null,"Upper Bound",{"$f":"Input2!C5","v":10000}]
[]
[null,"Suggested Reccomendation"]
[null,"Within Tolerable Limit?",{"$f":"IF(C4<C8,\"No\",IF(C5>C9,\"No\",\"Yes\"))","v":"Yes"}]
[null,{"$f":"IF(C12=\"No\",\"There is an unacceptably high risk that the account is materially misstated because the confidence interval is not within tolerable misstatement.\" &\" The auditor should consider 1) increasing sample size, 2) performing additional substantive procedures, 3) adjusting the account, or 4) issuing a qualified opinion.\",\"The confidence interval of \"&ROUND(C4,0)&\" and \"&ROUND(C5,0)&\" fits within the tolerable bounds of \"&C9&\". Because the confidence interval is within tolerable misstatement, the auditor can conclude with an acceptable amount of risk that the account is fairly stated.\")","v":"The confidence interval of -4397 and 1560 fits within the tolerable bounds of 10000. Because the confidence interval is within tolerable misstatement, the auditor can conclude with an acceptable amount of risk that the account is fairly stated."}]