In attribute sampling if the selected item cannot be located, the auditor should assume that the control procedure was not followed and assess that item as a failure.

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This assumption is known as "missing item presumption" in attribute sampling. If the selected item cannot be located, the auditor should presume that the control procedure was not followed and assess that item as a failure. This presumption ensures that the auditor does not give the benefit of doubt to the entity and encourages the entity to maintain proper records and follow control procedures diligently.

In Attribute Sampling If the Selected Item Cannot Be Located