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Richard Roessler 24 September 2026

Why are the quartile numbers the 2nd and 6th value in a data pool of 7? Shouldn’t the quartile number represent the average of the 2nd and 3rd number (lower quartile), and the average of the 5th and 6th value (upper quartile)? Do you have a reference for why you have just taken the 2nd and the 6th values? How would this be tested on the AUD exam (because honestly if it would not be tested…my interest level decreases dramatically–lol). Thanks!

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1. Maroun, CPA 26 September 2026
  
  Hello Richard,
  
  Your calculation is valid, but it uses a different accepted quartile convention.
  
  After arranging the data in ascending order, we have:
  5, 10, 16, 17, 18, 20, 32
  
  The lesson uses the “exclusive-median method”. The overall median of 17 is excluded when dividing the data:
  – Lower half: 5, 10, 16 → Q1 = 10
  – Upper half: 18, 20, 32 → Q3 = 20
  
  Your calculation uses the “inclusive-median method”, under which the median is included in both halves:
  – Lower half: 5, 10, 16, 17 → Q1 = (10 + 16) ÷ 2 = 13
  – Upper half: 17, 18, 20, 32 → Q3 = (18 + 20) ÷ 2 = 19
  
  Both methods are recognized. Microsoft Excel even allows users to select either “Inclusive Median” or “Exclusive Median” when creating a box-and-whisker chart.
  
  For the AUD Exam, the more important skill is interpreting a completed visualization—understanding the median, interquartile range, distribution, and possible outliers—and determining whether unusual items require additional audit procedures.
  The AICPA’s AUD simulations usually focus on interpreting charts and visualizations and identifying the appropriate audit response rather than choosing between competing quartile formulas.
  
  Therefore, you should understand what the quartiles represent, but you do not need to devote much study time to debating the two calculation conventions. If a question requires a particular calculation method, it should make the convention clear.
  
  Hope this helps!
  
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