________ Is Usually Applied to Testing Systems of Internal Control

________ is usually applied to testing systems of internal control and is concerned with estimating the number of errors in the population. This sampling calls for an answer on a two way scale (e.g., Yes or No, Right or Wrong) . Where as _______ can be used for values such as dollar values, time periods, or weights. Estimates are based on a sample of items such as the value of inventories, the value of disallowances of travel vouchers, or the value of accounts receivable.

A) Judgment samples, Probability samples
B) Attributes sampling, Variables sampling
C) Variables sampling, Attributes sampling
D) Probability samples, Judgment samples