In Which of the Following Circumstances Would the Audit Team

question 93

Multiple Choice

In which of the following circumstances would the audit team most likely use attributes sampling?

• A) Selecting customer accounts receivable for confirmation.
• B) Selecting inventory items for verification of physical quantities.
• C) Selecting purchase orders for indication of proper authorization.
• D) Selecting additions to property, plant, and equipment during the year.

---

Definitions:

Sampling Frames

A list or database from which a sample is drawn, representing the entire population or target demographic for a research study.

Nonprobability Sampling

A method of sampling in which not every member of the population has an equal opportunity to be chosen.

Quota Sampling

A non-random sampling technique where the researcher fills quotas from different subgroups of the population.

Sample

A set of individuals or items selected from a wider population.