Because of the importance of tests of controls and substantive tests of transactions for acquisitions and cash payments, attributes sampling is rarely used when testing the acquisitions and cash payments cycle.

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Attributes sampling can be used for testing acquisitions and cash payments, but it is less common due to the importance of tests of controls and substantive tests of transactions in this cycle. These tests provide more reliable evidence regarding the effectiveness of internal controls and the accuracy of transaction processing. However, attributes sampling may still be used in certain situations, such as when testing for compliance with specific policies or regulations.

Because of the Importance of Tests of Controls and Substantive