Abstract This note discusses two sample size planning methods which represent modifications to the traditional approach of determining Stringer-Method MUS sample sizes. The principal advantage of these methods is that their use better enables the auditor to control the risk of incorrect rejection in planning audit samples. Tables which facilitate use of these two methods are presented and discussed. The methods described also can be used in planning sample sizes for single-stage attribute sampling plans.
Hall et al. (Wed,) studied this question.