השוואת שיטות

	דגימת תכונה בביקורת	מודל סיכון ביקורת
תחום	חשבונאות	חשבונאות
משפחה	MCDM	MCDM
שנת המקור	1972	1983
הוגה השיטה	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
סוג	Statistical sampling technique for control testing	Professional auditing framework
מקור מכונן	American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards.
כינויים	Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling	Risk-Based Audit Planning Model
קשורות	3	4
תקציר	Attribute sampling is a statistical sampling method used primarily in testing the operating effectiveness of internal controls. Rather than measuring the dollar impact of errors (as in substantive sampling), attribute sampling answers a yes/no question: 'Does this control exist and is it operating as designed?' By determining the sample size and evaluating test results statistically, auditors can reach defensible conclusions about control effectiveness.	The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion.