Attribute Sampling for testing controls should only be done by the auditor at the end of the fiscal period under audit.

Question

Quizplus · Accepted Answer

Attribute Sampling can be done throughout the audit period to test the effectiveness of controls. It involves examining a sample of items and determining whether they possess a certain characteristic (attribute) or not. The results are then extrapolated to the population being tested to evaluate the overall effectiveness of the controls.

Attribute Sampling for Testing Controls Should Only Be Done by the Auditor