手法を比較

	監査における属性サンプリング	監査リスクモデル
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1972	1983
提唱者	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
種類	Statistical sampling technique for control testing	Professional auditing framework
原典	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.
別名	Statistical Attribute Sampling, Compliance Testing, Control Testing Sampling	Risk-Based Audit Planning Model
関連	3	4
概要	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.