Review questionable items. 4.3 Follow Sampling Plan Follow sampling plan's procedures for missing documentation, voids, credits, etc. Note issues that should be addressed in next audit plan for this taxpayer. 1.96 standard errors. Standard error around estimated mean equals standard deviation divided by square root of sample size.
Sample size is too small.
Data distribution is so skewed it is not close to the standard normal distribution. Achieving the tolerable error goal does not eliminate non-sampling risk. For example, auditors may have incorrectly determined the taxability of a particular invoice in the sample. Possible Actions To Revise Sampling Plan Collect more data. Change strata boundaries.