An auditor is determining the sample size for an inventory observation using mean-per-unit estimation, which is a variables sampling plan. To calculate the required sample size, the auditor usually determines the: 
Definitions:
Equalizer Type
A component in audio equipment or software that adjusts the balance between frequency components within an electronic signal.
Multi-leaf Spring Pack
A suspension component consisting of multiple layers of flat springs stacked together to provide support and absorb shocks.
Jounce
The action of a vehicle suspension compressing, usually in response to riding over bumps or during hard cornering.
Rebound
The reactive response of a spring after being compressed. It kicks back. Suspensions attempt to limit jounce and rebound cycles by using damping devices such as shock absorbers.
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