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The Securities and Exchange Commission requires companies to file annual reports

ID: 3205029 • Letter: T

Question

The Securities and Exchange Commission requires companies to file annual reports concerning their financial status. It is impossible to audit every account receivable. Suppose an auditor audits a random sample of 50 accounts receivable invoices and finds a sample average of $1,000 and a sample standard deviation of $400.

(a)   Find a 95% confidence interval for the mean size of an accounts receivable invoice.

(b) What is the underlying assumption of your estimation in (a)?                                                                                                               

(c)   How large a sample is required to be 99% sure that the estimate of the mean invoice size is accurate within $30? Is there any assumption made in your estimation?                                                                                                               

(d) Suppose the population contains 1000 accounts receivable in total, determine a 95% confidence interval for the total size of accounts receivable invoice from the given information of the sample.

Explanation / Answer

Given that,

sample size (Xbar) = $1000

sample standard deviation (s) = $400

sample size (n) = 50

(a)   Find a 95% confidence interval for the mean size of an accounts receivable invoice.

C = confidence level = 95% = 0.95

Here we use z-interval.

95% confidence interval for population mean is,

Xbar - E < mu < Xbar + E

where E is margin of error.

E = (Zc*s) / sqrt(n)

where tc is the critical value for t-distribution.

One sample z-interval we can find by using TI-83 calculator.

steps :

STAT --> TESTS --> 7:ZInterval --> ENTER --> Highlight on Stats --> ENTER --> Input all the values --> Calculate --> ENTER

95% confidence interval for population mean (mu) is ($889.13, $1110.9).

(b) What is the underlying assumption of your estimation in (a)?

When the population standard deviation is unknown, one uses s to estimate the population standard deviation. The resulting interval is the one sample t-interval. Conditions to use the t-interval are:

(c)   How large a sample is required to be 99% sure that the estimate of the mean invoice size is accurate within $30? Is there any assumption made in your estimation?

Given that,

confidence level (C) = 99% = 0.99

Margin of error (E) = $30

The sample size formula is,

n = ((Zc*s) / E)2

where tc ic the critical value for tdistribution.

tc we can find by using EXCEL.

syntax :

=NORMSINV(probability)

where probability = 1 - a/2

a = 1 - C

Zc = 2.58

n = [ (2.58*400) / 30 ]2 = 1179.54

(d) Suppose the population contains 1000 accounts receivable in total, determine a 95% confidence interval for the total size of accounts receivable invoice from the given information of the sample.

n = 1000

95% confidence interval for mu is ($975.21, $1024.8).

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