For which of the following audit tests would a CPA most likely use attribute sampling?

Question

Quizplus · Accepted Answer

Choice "A" is correct. Attribute sampling is used to estimate a rate of occurrence, and often involves a yes-no question. Attribute sampling could be used to determine the error rate in posting journal entries, perhaps by asking, "Is the entry posted to the proper account?" Choice "B" is incorrect. Variables sampling is typically used to estimate a numerical quantity, such as the amount in an expense account. Choice "C" is incorrect. Variables sampling is typically used to estimate a numerical quantity, such as a reasonable amount for depreciation expense. Choice "D" is incorrect. Attribute sampling is used to estimate a rate of occurrence, not to select the items to include in a sample.

For Which of the Following Audit Tests Would a CPA