Describe each of Silly Sally's Sampling Assumptions and Audit Slip-ups (Number each error and show calculations when necessary):
To estimate the population deviation rate and the achieved upper deviation rate, Sally decided to apply the discovery sampling method with an expected population deviation rate of 3 percent for the 8,000 shipping documents, and she decided to defer consideration of the risk of assessing control risk too low until the sample results had been evaluated. Sally used the tolerable rate, the population size, and the expected population deviation rate to determine that a sample size of 80 would be sufcient. When it was subsequently determined that the actual population was about 10,000 shipping documents, Sally increased the sample size to 100.