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UNIVERSITY OF PRISTINA

SUMMARY OF AUDIT TESTING SAMPLE SIZES AT PLANNING

ACCOUNT AREA/COMPONENT

PLANNING

MATERIALITY

MOST LIKELY

ERROR PRECISION

PLANNING

BUDGET

FACTOR

3.0

FA

euro euro euro euro

WAGES AND SALARIES 113,000.00 11,150.00 90,315.00 15,900,000.00 476

GOODS AND SERVICES 113,000.00 11,150.00 100,350.00 3,900,000 117

SUBVENTIONS 113,000.00 11,150.00 100,350.00 1,300,000.00 39

CAPITAL EXPENDITURE 113,000.00 11,150.00 100,350.00 1,200,000 36

REVENUE 113,000.00 11,150.00 100,350.00 -7,200,000 216

TOTAL 15,100,000.00 884

SUMMARY OF AUDIT TESTING SAMPLE SIZES FOR INTERIM AUDIT

ACCOUNT AREA/COMPONENT

PLANNING

MATERIALITY

MOST LIKELY

ERROR PRECISION

JAN -SEPT

EXPENDITURE

FACTOR

3.0

FA

euro euro euro euro

WAGES AND SALARIES 113,000.00 11,150.00 100,350.00 12,100,000.00 362

GOODS AND SERVICES 113,000.00 11,150.00 100,350.00 2,600,000.00 66

UTILITES 113,000.00 11,150.00 100,350.00 800,000.00 24

CAPITAL EXPENDITURE 113,000.00 11,150.00 100,350.00 300,000.00 9

REVENUE 113,000.00 11,150.00 100,350.00 -5,000,000 150

TOTAL 10,800,000.00 611

SUMMARY OF AUDIT TESTING SAMPLE SIZES FOR FINAL AUDIT

ACCOUNT AREA/COMPONENT

PLANNING

MATERIALITY

MOST LIKELY

ERROR PRECISION

FINAL

EXPENDITURE

FACTOR

3.0

FA

euro euro euro euro

WAGES AND SALARIES 118,507.96 11,850.80 95,991.44 17,361,463.19 485

GOODS AND SERVICES 118,884.65 11,888.47 96,296.57 4,276,391.88 121

SUBVENTIONS 118,884.65 11,888.47 96,296.57 976,100.00 28

CAPITAL EXPENDITURE 118,884.65 11,888.47 96,296.57 1,162,975.00 22

REVENUE 118,884.65 11,888.47 96,296.57 -9,162,571 257

TOTAL 14,614,359.07 913

note Capital expenditure has additional 2 high value items to test at final

SAMPL

SAMPL

SAMPL

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ACCOUNT AREA/COMPONENT

ALLOCATED

BUDGET

euros

WAGES AND SALARIES 15,900,000.00

GOODS AND SERVICES 3,900,000.00

SUBVENTIONS 1,300,000.00

CAPITAL EXPENDITURE 1,200,000.00

TOTAL 22,300,000.00

Materiality 0.5% of expenditure 111,500.00

Anticipated Most Likely Error (MLE) 10% of Materiality 11,150.00

Precision percentage ( Materiality - AMLE) 90% 90,315.00

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DRAFT ACCOUNT

17,361,463.19

4,276,391.88

900,761.00

1,162,975.00

23,701,591.07

118,507.96

11,850.80

95,991.44

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SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: WAGES AND SALARIES

Population Details: 15,900,000

Population Analysis Number Value

(optional)

1. Population Value 15,900,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 15,900,000

Sample size Calulation Value

0.7 1. Residual Population 15,900,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 0.7

6. Average Sampling Interval (ASI) 143,357

7. Expected Sample Size (for MUS Sampling) 111

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 123

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3 2 0.7

476 317 111

524 349 123

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SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: WAGES AND SALARIES

Population Details: 12,100,000

Population Analysis Number Value

(optional)

1. Population Value 12,100,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 12,100,000

Sample size Calulation Value

0.7 1. Residual Population 12,100,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 33,450

7. Expected Sample Size (for MUS Sampling) 362

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 399

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3 2 0.7

362 242 85

399 267 94

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SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: WAGES AND SALARIES

Population Details: 17,361,463

Population Analysis Number Value

(optional)

1. Population Value 17,361,463

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 17,361,463

Sample size Calulation Value

0.7 1. Residual Population 17,361,463

2 2. Materiality 118,508

3 3. Anticipated Most likely Error (AMLE) 11,8514. Planning Precision (enter percentage) 90% 106,657

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 35,552

7. Expected Sample Size (for MUS Sampling) 489

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 538

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3 2 0.7

485 324 114

534 357 134

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: GOODS AND SERVICES

Population Details: 3,900,000

Population Analysis Number Value

(optional)

1. Population Value 3,900,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 3,900,000

Sample size Calulation Value

0.7 1. Residual Population 3,900,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 33,450

7. Expected Sample Size (for MUS Sampling) 117

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 129

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3 2 0.7

117 78 28

129 86 31

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: GOODS AND SERVICES

Population Details: 2,600,000

Population Analysis Number Value

(optional)

1. Population Value 2,600,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 2,600,000

Sample size Calulation Value

0.7 1. Residual Population 2,600,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 0.7

6. Average Sampling Interval (ASI) 143,357

7. Expected Sample Size (for MUS Sampling) 19

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 21

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3 2 0.7

66 44 19

73 49 21

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: GOODS AND SERVICES

Population Details: 4,276,392

Population Analysis Number Value

(optional)

1. Population Value 4,276,392

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 4,276,392

Sample size Calulation Value

0.7 1. Residual Population 4,276,392

2 2. Materiality 118,508

3 3. Anticipated Most likely Error (AMLE) 11,8514. Planning Precision (enter percentage) 90% 106,657

5. Assurance Factor 0.7

6. Average Sampling Interval (ASI) 152,367

7. Expected Sample Size (for MUS Sampling) 29

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 32

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3 2 0.7

121 81 29

134 90 30

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: UTILITIES

Population Details: 1,300,000

Population Analysis Number Value

(optional)

1. Population Value 1,300,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 1,300,000

Sample size Calulation Value

0.7 1. Residual Population 1,300,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 33,450

7. Expected Sample Size (for MUS Sampling) 39

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 43

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3 2 0.7

39 26 10

43 29 11

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: UTILITIES

Population Details: 800,000

Population Analysis Number Value

(optional)

1. Population Value 800,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 800,000

Sample size Calulation Value

0.7 1. Residual Population 800,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 33,450

7. Expected Sample Size (for MUS Sampling) 24

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 27

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3 2 0.7

24 16 6

27 18 7

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: UTILITIES

Population Details: 976,100

Population Analysis Number Value

(optional)

1. Population Value 976,100

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 976,100

Sample size Calulation Value

0.7 1. Residual Population 976,100

2 2. Materiality 118,885

3 3. Anticipated Most likely Error (AMLE) 11,8884. Planning Precision (enter percentage) 90% 106,996

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 35,665

7. Expected Sample Size (for MUS Sampling) 28

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 31

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3 2 0.7

28 19 7

31 21 8

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: CAPITAL EXPENDITURE

Population Details: 1,200,000

Population Analysis Number Value

(optional)

1. Population Value 1,200,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 1,200,000

Sample size Calulation Value

0.7 1. Residual Population 1,200,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 33,450

7. Expected Sample Size (for MUS Sampling) 36

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 40

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3 2 0.7

36 24 9

40 27 10

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: CAPITAL EXPENDITURE

Population Details: 300,000

Population Analysis Number Value

(optional)

1. Population Value 300,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 300,000

Sample size Calulation Value

0.7 1. Residual Population 300,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 33,450

7. Expected Sample Size (for MUS Sampling) 9

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 10

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3 2 0.7

9 6 3

10 7 4

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: CAPITAL EXPENDITURE

Population Details: 1,162,975

Population Analysis Number Value

(optional)

1. Population Value 1,162,975

2. High Value Items (i.e. to be excluded from sampling because of their size)

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 1,162,975

Sample size Calulation Value

0.7 1. Residual Population 1,162,975

2 2. Materiality 118,885

3 3. Anticipated Most likely Error (AMLE) 11,8884. Planning Precision (enter percentage) 90% 106,996

5. Assurance Factor 2.0

6. Average Sampling Interval (ASI) 53,498

7. Expected Sample Size (for MUS Sampling) 22

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 25

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3 2 0.7

22 22 5

25 17 6

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: REVENUE

Population Details: 7,200,000

Population Analysis Number Value

(optional)

1. Population Value 7,200,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 7,200,000

Sample size Calulation Value

0.7 1. Residual Population 7,200,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 33,450

7. Expected Sample Size (for MUS Sampling) 216

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 238

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3 2 0.7

216 144 51

238 159 57

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: REVENUE

Population Details: 5,000,000

Population Analysis Number Value

(optional)

1. Population Value 5,000,000

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 5,000,000

Sample size Calulation Value

0.7 1. Residual Population 5,000,000

2 2. Materiality 111,500

3 3. Anticipated Most likely Error (AMLE) 11,1504. Planning Precision (enter percentage) 90% 100,350

5. Assurance Factor 3.0

6. Average Sampling Interval (ASI) 33,450

7. Expected Sample Size (for MUS Sampling) 150

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 165

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3 2 0.7

150 100 35

165 110 39

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C4-6

SAMPLE SIZE CALCULATION FORM

Data should be entered in cells shaded yellow. Hyperlinks to detailed documents should be provided where relevant.

Audit Area: REVENUE

Population Details: 9,162,571

Population Analysis Number Value

(optional)

1. Population Value 9,162,571

2. High Value Items (i.e. to be excluded from sampling because of their size) 0

3. Key Items (i.e. any items tested by any means other than sampling)

4. Residual Population (i.e. to be tested by sampling) 9,162,571

Sample size Calulation Value

0.7 1. Residual Population 9,162,571

2 2. Materiality 118,885

3 3. Anticipated Most likely Error (AMLE) 11,8884. Planning Precision (enter percentage) 90% 106,996

5. Assurance Factor 0.7

6. Average Sampling Interval (ASI) 152,852

7. Expected Sample Size (for MUS Sampling) 60

8. Expansion factor for non-MUS selection (leave blank for MUS) 110%

9. Adjusted Sample Size (for non-MUS sampling) 66

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3 2 0.7

257 172 60

283 190 66