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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:

Range B1:B20

A specific sequence of cells in a column, from B1 through B20, in spreadsheet software.

Counta

A function in spreadsheet software that counts the number of cells in a range that are not empty.

Cell B2

A specific cell located in column B and row 2 of a spreadsheet, used to reference a particular data point.

Passing Score

The minimum score required on a test or examination to be considered successful or to achieve a certain certification or qualification.

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