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Audit sample size calculator

Works out how many items to test for a control, from your confidence level and tolerable deviation rate, then picks the items for you.

Download the Excel file audit-sample-size-calculator.xlsx, 73 KB

Attribute sampling for tests of controls, without a statistics textbook.

What it does

  • Enter how confident you want to be, the highest failure rate you could accept, and how many failures you will allow in the sample. It returns the sample size.
  • Adjusts for small populations, so you are not testing 60 items out of 70.
  • Picks the items for you by systematic selection: a random start, then every k-th item, up to 500 items.
  • A quick reference table of common sample sizes.

Good to know

At 95% confidence and a 5% tolerable rate with no failures allowed, it gives 60 items (59 on the exact formula). That matches the standard tables most firms use. Always check against your own firm's methodology.

Updated 17 Oct 2026. Free to use and share.