An auditor is using statistical sampling for tests of controls. Which would be the most appropriate statistical sampling method to use?
A) attribute sampling plans.
B) variable sampling plans.
C) probability-proportional-to-size sampling.
D) dollar unit sampling.

Question

Quizplus · Accepted Answer

Attribute sampling is the most appropriate method for tests of controls because it is designed to estimate the rate of occurrence of a specific characteristic (such as errors or control failures) within a population, which aligns with the objectives of tests of controls.

An Auditor Is Using Statistical Sampling for Tests of Controls