Rodgers CPA believes that the rate of client billing errors is 4% and has established a tolerable deviation rate of 6%. In auditing client invoices, Rodgers should use
A) stratified sampling.
B) classical sampling.
C) proportional sampling.
D) attributes sampling.

Question

Quizplus · Accepted Answer

Attributes sampling is the most appropriate choice for auditing client invoices because it is used to test for deviation from a specific control (in this case the billing error rate), which is what Rodgers CPA is concerned about. Stratified sampling, classical sampling, and proportional sampling are all methods of selecting a sample but do not specifically address testing for the occurrence of a particular attribute or control.

Rodgers CPA Believes That the Rate of Client Billing Errors