Attribute sampling is used in which of the following situations?
A) Testing rates of deviations of controls.
B) Testing the reasonableness of account balances.
C) Need to estimate some amount.
D) Both A and B.

Question

Quizplus · Accepted Answer

Attribute sampling is used for testing rates of deviations of controls to determine if they are operating effectively. This type of sampling is useful in determining the overall effectiveness of a control, rather than assessing the accuracy of a dollar amount or estimating an amount. Therefore, option B and C can be eliminated. Option D is incorrect because attribute sampling is not used for testing the reasonableness of account balances.

Attribute Sampling Is Used in Which of the Following Situations