Which of the following represents the correct calculation of the sampling interval?

a. Tolerable error : Risk of incorrect acceptance.

b. Sample size : Population size.

c. Tolerable error * Risk of incorrect acceptance.

d. Population size : Sample size

The correct answer is

d. Sampling Interval = Population size : Sample size.

Step-by-step explanation:

According to Johnstone et al., (2014) "Once the auditor has determined the appropriate sample size, a sampling interval is calculated by dividing the population size by the sample size."

Thus,

Sampling Interval = Population size : Sample size.

Johnstone, K., Rittenberg, L. and Gramling, A. (2014). Auditing: A Risk-Based Approach to Conducting a Quality Audit. Ninth Edition.