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The firm selected samples to test certain other significant accounts. The sample sizes the firm used to perform these substantive procedures were too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample sizes including tolerable misstatement for the populations the allowable risk of incorrect acceptance and the characteristics of the populations. (AS 2315.16 .19 .23 and .23A)

The sample size used to test a significant account was too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample size including tolerable misstatement for the population the allowable risk of incorrect acceptance and the characteristics of the population including the expected size and frequency of misstatements. (AS 2315.16 .19 .23 and .23A)

The firm selected a sample of transactions to test a significant account during certain months of the year. The following deficiencies were identified: - The sample size the firm used in this procedure was too small to provide sufficient appropriate audit evidence because the firm did not take into account the relevant factors in determining its sample size including tolerable misstatement for the population the allowable risk of incorrect acceptance and the characteristics of the population. (AS 2315.16 .19 .23 and .23A)