Evaluating sampling errors

You can evaluate detected sampling errors to determine the effect against the entire data set. You must review your sample data to identify any errors before evaluating.


Evaluating errors requires input of some of the variables previously generated by calculating sample size.

To evaluate sampling errors:

  1. Select Sampling > Evaluate Error.
  2. On the Main tab, do one of the following:
    • If you are evaluating errors detected in a monetary unit sample, select Monetary.

    • If you are evaluating errors detected in a record sample, select Record.

  3. In Confidence, enter the confidence level that you entered when calculating sample size. Confidence is the desired likelihood that the data set does not contain more total errors in dollars than the expected total errors.
  4. If you are evaluating errors in a monetary sample, do the following:
    1. In Interval, enter the interval that was generated when you calculated the sample size. This amount is expressed in dollars.
    2. In Errors, enter the item amount in the sample and the overstatement or understatement amount associated with that item, separated by a comma. For example, if the amount recorded in the sample is 700 but should have been 900, the item amount is 700, and the understatement amount is -200.
  5. If you are evaluating errors in a record sample, do the following:
    1. In Sample Size, enter the number of records in the sample.
    2. In Number of Errors, enter the number of errors that were found in the sample.
  6. Click the Output tab.
  7. Select the appropriate output option in the To panel:
    • Screen – Select this option to display the results in the ACL display area. If the output table contains a large number of records, it is faster and more useful to save the results to a file than to display the results on the screen.

    • Print – Select this option to send the results to the default printer.

    • Graph – Select this option to create a graph of the results and display it in the ACL display area.

    • File – Select this option to save or append the results to a text file. The file is saved outside ACL.


    Output options that do not apply to a particular analytical operation are disabled.

  8. If you selected File as the output type, specify the following information in the As panel:
    • File TypeASCII Text File or Unicode Text file (depending on which edition of ACL you are using) is the only option. Saves the results to a new text file, or appends the results to an existing text file.

    • Name – Enter a file name in the Name text box. Or click Name and enter the file name, or select an existing file in the Save or Save File As dialog box to overwrite or append to the file. If ACL prefills a file name, you can accept the prefilled name, or change it.

      You can also specify an absolute or relative file path, or navigate to a different folder, to save or append the file in a location other than the project location. For example: C:\Results\Output.txt or Results\Output.txt.

    • Local – Disabled and selected. Saving the file locally is the only option.

  9. Click OK.
  10. If the overwrite prompt appears, select the appropriate option.
Related concepts
About evaluating sampling errors

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