← Back to Tools AICPA & IIA Sampling Standards

Audit Sample Size & Precision Sizer.

Calculate statistically defensible sample sizes for attribute testing with finite population corrections. Diagnose the mathematical blind spot between sample testing and 100% continuous controls monitoring.

100% Client-Side Privacy Ledger population numbers and sampling assumptions remain completely on your local device. Zero data transmission.

Audit Sample Size & Precision Sizer

AICPA attribute sampling engine with Finite Population Correction (FPC) for internal controls testing.

Transaction Population Size (N)

Total invoices, journal entries, or till events in the audit period.

Confidence Level (1 - Sampling Risk)

95% is standard for key SOX/ICFR internal controls; 90% for non-key controls; 99% for fraud-investigative procedures.

Tolerable Deviation (%)

Maximum defect rate tolerated before declaring control failure.

Expected Deviation (%)

Historical or anticipated defect rate based on prior testing.

Statistically Required Sample Size

Testing 16 items provides 95% mathematical confidence that true defects do not exceed 5%.

Sampling Risk (Beta):5%

Population Coverage:0.32%

Correction Applied:Finite (FPC)

Blind Spot Advisory: Testing only 0.32% of the ledger leaves >98% unexamined. For fraud & leakage, consider pairing sampling with 100% automated continuous telemetry.