https://rpubs.com/staszkiewicz/Ch_3_JG__EN
Joahim Gauss is a limited partnership of auditors; during the audit of Kurnik Polski Pls there 25 balances of clients were randomly selected and agreed to the supporting documentation and confirmation. The errors identified are shown in the table below.
| Customer | Balance as per client | Balance as per auditor | Difference |
| Kowalski s.a. | 582218 | 597595 | -15378 |
| RTDT s.a. | 890111 | 912924 | -22814 |
| Oramas sp. z o.o. | 379564 | 286505 | -93059 |
| Kariabik s.c. | 827956 | 860679 | -32723 |
| Topola s.kom. | 42953 | 178808 | -135855 |
| Wyjście s.a. | 660065 | 665256 | 5190 |
| Element s.c. | 869434 | 842310 | 27124 |
| Kostrzewa Adam | 331267 | 352151 | -20884 |
| John Smith | 166144 | 141369 | 24775 |
| Sum | 4 749 712 | 4837597 | -263623 |
Total value of the trade debtors amounts to €8 276 345,25; value in sample 5 123 437. Total value of receivables disclosed on the face of the balance sheet amounts to € 8 076 245,25.
Engagement materiality is €1.7 million, tolerable error €1million, the SAD limit is €100k.
Show the value of identified error.
Describe how to estimate the value of error against the entire trade debtors.
Approximate the total value of errors in the whole trade debtor population.
Assess the appropriateness of debtors' provision.
Point out the different audit procedures you might apply to trade debtors to ensure fairness of the total population.