To implement an audit sampling process that adjusts deficits across priorities (P1, P2, P3, P4) while ensuring sampling aligns as closely as possible with targets and doesn’t exceed available cases, here is an approach using Excel formulas and, optionally, VBA. This will maintain the top-down adjustment process, ensuring higher priorities (e.g., P1) are prioritized for coverage first.

Approach 1: Excel Formula-Based Solution
1. Set Up Initial Data Structure
Create columns for each priority (P1, P2, P3, P4).
Have rows for Target, Actual Cases, Deficit/Surplus, and Adjusted Sampling.
2. Calculate Deficit/Surplus
Calculate the Deficit/Surplus for each priority as:
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= Actual - Target
A positive value indicates extra cases, and a negative value indicates a deficit.
3. Distribute Extra Cases to Deficits (Top-Down Adjustment)
Use IF and MIN functions to reallocate surplus cases to cover deficits, with a top-down approach.

Example Formulas for Adjusted Sampling:

P1:

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= IF(Deficit_P1 < 0, MIN(Target_P1, Actual_P1 + Surplus_P2), Target_P1)
This formula limits sampling to either the target or available actual cases, covering any deficit in P1 with available surplus from P2.

P2:

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= IF(Deficit_P2 < 0, MIN(Target_P2, Actual_P2 + Surplus_P3 - Adjusted_P1), Target_P2)
This formula applies any remaining surplus from P3 to P2 after addressing the needs of P1.

P3 and P4 will follow similar logic, using the available surplus from lower priorities to meet any deficits.

Approach 2: VBA Solution for Complex Allocation
If the requirements involve dynamically adjusting allocations across different priorities, VBA can automate this by looping through priorities and adjusting as needed.

VBA Code Outline
Define Variables for Target, Actual, Deficit, and Surplus.
Loop Through Priorities (P1 to P4):
Calculate deficits and check for available surplus in the next priority.
Adjust the surplus of lower priorities to cover deficits of higher priorities.
Ensure adjustments do not exceed available cases in each priority.
Here’s a VBA code outline that accomplishes this:

vba
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Sub AdjustSampling()

Dim Target(1 To 4) As Long
Dim Actual(1 To 4) As Long
Dim Adjusted(1 To 4) As Long
Dim Surplus(1 To 4) As Long
Dim Deficit(1 To 4) As Long
Dim i As Integer

' Initialize Target and Actual values (assuming data is in columns A and B)
For i = 1 To 4
Target(i) = Cells(i, 1).Value
Actual(i) = Cells(i, 2).Value
Deficit(i) = Target(i) - Actual(i)
Surplus(i) = Actual(i) - Target(i)

' Set initial adjusted sampling to target if within actual limits
If Actual(i) >= Target(i) Then
Adjusted(i) = Target(i)
Else
Adjusted(i) = Actual(i)
End If
Next i

' Adjust deficits top-down
For i = 1 To 4
If Deficit(i) > 0 Then
' Check for available surplus in lower priorities
For j = i + 1 To 4
If Surplus(j) > 0 Then
' Calculate the amount to adjust
Dim adjustAmount As Long
adjustAmount = Application.Min(Surplus(j), Deficit(i))

' Adjust values
Adjusted(i) = Adjusted(i) + adjustAmount
Adjusted(j) = Adjusted(j) - adjustAmount
Surplus(j) = Surplus(j) - adjustAmount
Deficit(i) = Deficit(i) - adjustAmount

' Exit inner loop if deficit is covered
If Deficit(i) = 0 Then Exit For
End If
Next j
End If
Next i

' Output Adjusted Sampling
For i = 1 To 4
Cells(i, 3).Value = Adjusted(i) ' Assuming Adjusted Sampling in column C
Next i

End Sub
Explanation of VBA Code
Initial Assignment: Initializes the Target, Actual, Surplus, and Deficit arrays based on input data.
Adjust Deficits Top-Down:
Loops through each priority, checking if a deficit exists.
If there’s a deficit in a higher priority, checks for surplus in subsequent priorities and reallocates as necessary.
Output Adjusted Sampling: Writes the adjusted sampling values back to the worksheet.