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pps_sampling_1__2.pdf
PPS Sampling Tables 1 & 2
1
Probability Proportional to Size (PPS) Sampling Tables
Table 1: Reliability Factors for Misstatements of Overstatement
Number of
Overstate
ment
Misstatem
ents
Risk of Incorrect Acceptance
1% 5% 10
%
15
%
20
%
25
%
30
%
37
%
50
%
0* 4.61 3.00 2.31 1.90 1.6
1
1.3
9
1.2
1
1.0
0
0.70
1 6.64 4.75 3.89 3.38 3.0
0
2.7
0
2.4
4
2.1
4
1.68
2 8.41 6.30 5.33 4.72 4.2
8
3.9
3
3.6
2
3.2
5
2.68
3 10.0
5
7.76 6.69 6.02 5.5
2
5.1
1
4.7
7
4.3
4
3.68
4 11.6
1
9.16 8.00 7.27 6.7
3
6.2
8
5.9
0
5.4
3
4.68
5 13.1
1
10.5
2
9.28 8.50 7.9
1
7.4
3
7.0
1
6.4
9
5.68
6 14.5
7
11.8
5
10.5
4
9.71 9.0
8
8.5
6
8.1
2
7.5
6
6.67
7 16.0
0
13.1
5
11.7
8
10.9
0
10.
24
9.6
9
9.2
1
8.6
3
7.67
8 17.4
1
14.4
4
13.0
0
12.0
8
11.
38
10.
81
10.
31
9.6
8
8.67
9 18.7
9
15.7
1
14.2
1
13.2
5
12.
52
11.
92
11.
39
10.
74
9.67
10 20.1
5
16.9
7
15.4
1
14.4
2
13.
66
13.
02
12.
47
11.
79
10.6
7
*The 0 row is always used for the reliability factor in the sample size
formula and for basic precision.
From the American Institute of Certified Public Accountants: Auditing Practice
Release, Audit Sampling, 1999 (as cited in Whittington & Pany, 2006)
PPS Sampling Tables 1 & 2
2
Table 2: Expansion Factors for Expected Misstatement
Risk of Incorrect Acceptance
1% 5% 10
%
15
%
20
%
25
%
30
%
37
%
50
%
Factor 1.9 1.6 1.5 1.4 1.3 1.25 1.2 1.15 1.0
From the American Institute of Certified Public Accountants: Auditing Practice
Release, Audit Sampling, 1999 (as cited in Whittington & Pany, 2006)
Reference
Whittington, R. O., & Pany, K. (2006). Principles of auditing and other
assurance services. New York: McGraw-Hill/Irwin.
