40 CFR 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|
|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:
(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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- 40 CFR 80.1469 — Requirements for Quality Assurance Plans.
- 40 CFR 80.1166 — What Are the Additional Requirements Under This Subpart for a Foreign Producer of Cellulosic Biomass Ethanol or Waste Derived Ethanol?
- 40 CFR 80.1450 — What Are the Registration Requirements Under the RFS Program?
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- 40 CFR 80.1165 — What Are the Additional Requirements Under This Subpart for a Foreign Small Refiner?
- 40 CFR 80.1363 — What Are the Additional Requirements Under This Subpart for Gasoline Produced at Foreign Refineries?
- 40 CFR 80.620 — What Are the Additional Requirements for Diesel Fuel or Distillates Produced by Foreign Refineries Subject to a Temporary Refiner Compliance Option, Hardship Provisions, or Motor Vehicle or NRLM Diesel Fuel Credit Provisions?
- 40 CFR 80.1030 — What Are the Requirements for Gasoline Produced at Foreign Refineries Having Individual Refiner Toxics Baselines?