Which of the Following Statements Is True Regarding Attributes Sampling

question 32

Multiple Choice

Which of the following statements is true regarding attributes sampling?

• A)Once the population reaches a certain size,population size has a limited impact on sample size.
• B)Auditors should use attributes sampling to evaluate controls,regardless of the degree of reliance being placed upon the controls.
• C)When determining the appropriate sample size,the audit team will specifically control its exposure to both the risk of overreliance and the risk of underreliance.
• D)Tests of controls should only be applied to transactions occurring at the end of the year under audit because the audit team wants to reach a conclusion about control risk at year end.

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