40 CFR 80.127 - Sample size guidelines.

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§ 80.127 Sample size guidelines.

In performing the attest engagement, the auditor shall sample relevant populations to which agreed-upon procedures will be applied using the methods specified in this section, which shall constitute a representative sample.

(a) Sample items shall be selected in such a way as to comprise a simple random sample of each relevant population; and

(b) Sample size shall be determined using one of the following options:

(1) Option 1. Determine the sample size using the following table:

Sample Size, Based Upon Population Size

No. in population (N) Sample size
66 and larger 29
41-65 25
26-40 20
0-25 N or 19, whichever is smaller.

(2) Option 2. Determine the sample size in such a manner that the sample size is equal to that which would result by using the following parameters and standard statistical methodologies:

Confidence Level - 95%
Expected Error Rate - 0%
Maximum Tolerable Error Rate - 10%

(3) Option 3. The auditor may use some other form of sample selection and/or some other method to determine the sample size, provided that the resulting sample affords equal or better strength of inference and freedom from bias (as compared with paragraphs (b)(1) and (2) of this section), and that the auditor summarizes the substitute methods and clearly demonstrates their equivalence in the final report on the audit.

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United States Code

Title 40 published on 2015-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 40 CFR Part 80 after this date.

  • 2015-08-17; vol. 80 # 158 - Monday, August 17, 2015
    1. 80 FR 49164 - Approval of North Carolina's Request To Relax the Federal Reid Vapor Pressure Gasoline Volatility Standard for Mecklenburg and Gaston Counties
      GPO FDSys XML | Text
      ENVIRONMENTAL PROTECTION AGENCY
      Direct final rule.
      This rule is effective on October 16, 2015 without further notice, unless EPA receives adverse comment by September 16, 2015. If EPA receives adverse comment, we will publish a timely withdrawal in the Federal Register informing the public that the rule will not take effect.
      40 CFR Part 80