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Electronic Code of Federal Regulations

e-CFR Data is current as of November 20, 2014

Title 40Chapter ISubchapter CPart 80Subpart F → §80.127


Title 40: Protection of Environment
PART 80—REGULATION OF FUELS AND FUEL ADDITIVES
Subpart F—Attest Engagements


§80.127   Sample size guidelines.

In performing the attest engagement, the auditor shall sample relevant populations to which agreed-upon procedures will be applied using the methods specified in this section, which shall constitute a representative sample.

(a) Sample items shall be selected in such a way as to comprise a simple random sample of each relevant population; and

(b) Sample size shall be determined using one of the following options:

(1) Option 1. Determine the sample size using the following table:

Sample Size, Based Upon Population Size

No. in population (N)Sample size
66 and larger29
41-6525
26-4020
0-25N or 19, whichever is smaller.

(2) Option 2. Determine the sample size in such a manner that the sample size is equal to that which would result by using the following parameters and standard statistical methodologies:

Confidence Level—95%

Expected Error Rate—0%

Maximum Tolerable Error Rate—10%

(3) Option 3. The auditor may use some other form of sample selection and/or some other method to determine the sample size, provided that the resulting sample affords equal or better strength of inference and freedom from bias (as compared with paragraphs (b)(1) and (2) of this section), and that the auditor summarizes the substitute methods and clearly demonstrates their equivalence in the final report on the audit.



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