Code of Federal Regulations Title 40. Protection of Environment § 40.80.127 Sample size guidelines

(1) Option 1. Determine the sample size using the following table:

(2) Option 2. Determine the sample size in such a manner that the sample size is equal to that which would result by using the following parameters and standard statistical methodologies:

Confidence Level—95%

Expected Error Rate—0%

Maximum Tolerable Error Rate—10%

(3) Option 3. The auditor may use some other form of sample selection and/or some other method to determine the sample size, provided that the resulting sample affords equal or better strength of inference and freedom from bias (as compared with paragraphs (b)(1) and (2) of this section), and that the auditor summarizes the substitute methods and clearly demonstrates their equivalence in the final report on the audit.