In performing tests of controls over authorization of cash disbursements,which of the following statistical sampling methods would be most appropriate?
A)Variables.
B)Stratified.
C)Ratio.
D)Attributes.

Question

Quizplus · Accepted Answer

In testing controls over authorization of cash disbursements, attributes sampling method would be most appropriate as it involves testing the presence or absence of a characteristic in a sample. Here, the auditor is looking to determine whether the controls over authorization of cash disbursements are operating effectively or not, which can be evaluated through testing a sample for the presence or absence of required approvals and documentation. Therefore, attributes sampling is the most suitable statistical sampling method for this purpose.

In Performing Tests of Controls Over Authorization of Cash Disbursements,which