MCDMStatistical Sampling Methods

Attribute Sampling in Auditing

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.

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Sources

  1. American Institute of Certified Public Accountants (AICPA). (2015). Audit Sampling. AU-C Section 530. AICPA Professional Standards. link
  2. Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and assurance services (15th ed.). Pearson Education. link

Related methods

Referenced by

ScholarGateAttribute Sampling in Auditing (Attribute Sampling Framework for Testing Internal Controls). Retrieved 2026-06-04 from https://scholargate.app/tr/accounting/attribute-sampling-audit