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Using Attribute Sampling the Auditor Can Test for Multiple Attributes

question 87

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Using attribute sampling the auditor can test for multiple attributes using the same source documents.


Definitions:

Common Law

A body of law derived from judicial decisions of courts and similar tribunals, rather than from statutes or written legislation.

Statutory Law

Law established by enacting statutes or legislation, as opposed to common law or case law.

Binding Precedent

A legal principle established in a previous case that must be followed by all lower courts in the same jurisdiction in cases with similar circumstances.

Case Citation

A reference that allows people to find a particular court's decision in the legal sources where it is published.

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