We have updated the confidence levels in sampling to include the option for a level lower than 1.0. Previously it was only possible to select 1.0 and above to create a larger sample in situations in popultaions where risk was judged as higher.
This allows for cases where because of the auditor's confidence in system controls less items are required to tested substantively. If for instance a factor of 0.5 is selected the number of items required will be reduced as follows:
We have also updated the payroll section to include statistical a testing option above.