John，A CPA of XYZ accounting firm, is in charge of auditing accounts receivable balance. The sample size is to be decided by using probability-proportional-to-size (pps) sampling. It is expected that misstatements will be found in the account balance, John plans to use the following PPS sampling tables.(约翰，某会计师事务所注册会计师，负责审计应收账款余额，计划用 PPS抽样法决定样本量。账户余额中预期将会发现错报，约翰用下列PPS样表。）John also determined the following information ：Tolerable misstatement RMB 44000Expected misstatement RMB 5000Recorded amount of account receivable RMB 720000Risk of incorrect acceptance 5% . (约翰也制定了下列信息：可容忍错报 RMB 44000预计错报 RMB 5000应收账款账面余额 RMB 720000误受风险Table C ： Misstatements found ： Hint； sample size = ( Book value X Reliability Factor)/[ Tolerable misstatement - ( Expected misstatement x Expansion Factor)] 提示：样本量=(账面价值X高估错报中的风险系数)/[可容忍的错报-（预期错报x扩 张系数）]Requirements ；Please calculate the following for John ：Sample size ； Sample interval ；Projected misstatements ；Basic precision ；Incremental allowance.(要求：请计算下列题目： 样本量； 选样间距；推断错报总额；基本抽样允许限度； 附加抽样允许限度。）
John，A CPA of XYZ accounting firm, is in charge of auditing accounts receivable balance. The sample size is to be decided by using probability-proportional-to-size (pps) sampling. It is expected that misstatements will be found in the account balance, John plans to use the following PPS sampling tables.(约翰，某会计师事务所注册会计师，负责审计应收账款余额，计划用 PPS抽样法决定样本量。账户余额中预期将会发现错报，约翰用下列PPS样表。）
John also determined the following information ：
Tolerable misstatement RMB 44000
Expected misstatement RMB 5000
Recorded amount of account receivable RMB 720000
Risk of incorrect acceptance 5% . (约翰也制定了下列信息：
可容忍错报 RMB 44000
预计错报 RMB 5000
应收账款账面余额 RMB 720000
误受风险
Table C ： Misstatements found ：
Hint； sample size = ( Book value X Reliability Factor)/[ Tolerable misstatement - ( Expected misstatement x Expansion Factor)]
提示：样本量=(账面价值X高估错报中的风险系数)/[可容忍的错报-（预期错报x扩 张系数）]
Requirements ；
Please calculate the following for John ：
Sample size ； Sample interval ；
Projected misstatements ；
Basic precision ；
Incremental allowance.
(要求：请计算下列题目：
样本量； 选样间距；
推断错报总额；
基本抽样允许限度；
附加抽样允许限度。）
John also determined the following information ：
Tolerable misstatement RMB 44000
Expected misstatement RMB 5000
Recorded amount of account receivable RMB 720000
Risk of incorrect acceptance 5% . (约翰也制定了下列信息：
可容忍错报 RMB 44000
预计错报 RMB 5000
应收账款账面余额 RMB 720000
误受风险
Table C ： Misstatements found ：
Hint； sample size = ( Book value X Reliability Factor)/[ Tolerable misstatement - ( Expected misstatement x Expansion Factor)]
提示：样本量=(账面价值X高估错报中的风险系数)/[可容忍的错报-（预期错报x扩 张系数）]
Requirements ；
Please calculate the following for John ：
Sample size ； Sample interval ；
Projected misstatements ；
Basic precision ；
Incremental allowance.
(要求：请计算下列题目：
样本量； 选样间距；
推断错报总额；
基本抽样允许限度；
附加抽样允许限度。）
参考解析
解析：Sample size = ( Book balue X Reliability Factor) / [ Tolerable misstatement - ( Expectedmisstate-ment x Expansion Factor) ] = (720000 x3)/[44000 -5000 x 1. 6] =60
Sample interval = Population book value/Sample size = 720000/60 : 12000
Projected misstatements = 17600
Basic precision(基本抽样允许限度）=SampIing interval(选样间距）x Reliability Factor(高 估错报中的风险系数）：12000x3 =36000
Incremental allowance(附加抽样允许限度）=11754
Sample interval = Population book value/Sample size = 720000/60 : 12000
Projected misstatements = 17600
Basic precision(基本抽样允许限度）=SampIing interval(选样间距）x Reliability Factor(高 估错报中的风险系数）：12000x3 =36000
Incremental allowance(附加抽样允许限度）=11754
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