SIZE command

Used to determine the appropriate sampling size.


SIZE {MONETARY MATERIALITY materiality_level <ERRORLIMIT expected_amt>|
{RECORD|ATTRIBUTE} PRECISION precision_level <ERRORLIMIT expected_rate>}
POPULATION population_size CONFIDENCE confidence_level <TO SCREEN|filename>



Indicates that a monetary unit sample (MUS) is to be taken. The likelihood that an item is selected is proportional to its size. Use fixed interval sampling if you intend to use the EVALUATE command later to evaluate any errors.


Indicates that the sample is an unbiased record sample. The likelihood that an item is selected is unrelated to its size. Each record has an equal chance of selection.

MATERIALITY materiality_level

Specifies the amount of money which will be considered significant. This is the maximum amount of error you are willing to accept in the population without detection.

ERRORLIMIT expected_amt

Optional. Specifies the total dollar amount of errors expected in the population. This increases the sample size to allow for the expected errors.

ERRORLIMIT expected_rate

Optional. Specifies the percentage of error that you expect in the population. If you know that 20 out of 1000 invoices contain errors, you can set the expected error rate to 2%. The closer this value is to the upper error limit, the larger the sample size.

PRECISION precision_level

Specifies the maximum percentage of undetected errors that you can accept in the population. If this value is very low, ACL will need to select a large number of items in order to meet the confidence entered.

POPULATION population_size

For monetary unit sampling, specifies the absolute value of the field being sampled. For record sampling, specifies the total number of records in the table from which the sample will be drawn.

CONFIDENCE confidence_level

Specifies the reliability you would like the sample to generate. For example, specifying 95 indicates 95% confidence in the sample. That is, it would likely be wrong only one time in 20.

TO SCREEN | filename
  • Specify TO SCREEN to display the results in the ACL display area.

  • Specify TO filename to write the results to a file. You must specify the filename value as a quoted string with the appropriate file extension. For example, specify the .TXT file extension to create a text file.

    For example: TO "Output.TXT"

    You can also specify an absolute or relative file path to an existing folder to write the file to.

    For example: TO "C:\Output.TXT" or TO "Results\Output.TXT"

ACL output variables


Stores the sample interval for the command.


Stores the sample size for the command.


In the following example the SIZE command is used to determine the sample size required to have 95% confidence that the number of errors in a population of 40,000 will not exceed 5% (or 2000) records assuming that there are errors in 2% (or 800) of the records.


The command calculates that you must include 184 records in your sample, and that it is a valid sample if 4 or fewer errors are identified.

Related reference
EVALUATE command

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