An auditor is reviewing a sample of cash disbursements to ensure that the appropriate supporting documents were received prior to payment.Which type of sampling approach would the auditor use to perform this test?
A)Collective sampling.
B)Attributes sampling.
C)Variables sampling.
D)Quality sampling.

Question

Quizplus · Accepted Answer

Attributes sampling is commonly used to test the occurrence of a specific characteristic within a population. In this case, the auditor is testing whether the appropriate supporting documents were received, which is a specific characteristic. Therefore, attributes sampling is the best choice for this test. Collective sampling involves analyzing a group of items as a whole, rather than selecting individual items for testing. Variables sampling is used to test a numerical quantity, such as the accuracy of the amount recorded on a document. Quality sampling is not a recognized sampling approach in auditing.

An Auditor Is Reviewing a Sample of Cash Disbursements to Ensure