For which of the following audit tests would an auditor most likely use attributes sampling?
A)Inspecting purchase orders for proper approval by supervisors.
B)Making an independent estimate of recorded payroll expense.
C)Determining that all payables are recorded at year end.
D)Selecting accounts receivable for confirmation of account balances.

Question

Quizplus · Accepted Answer

Attributes sampling is typically used to test the occurrence or non-occurrence of a specific attribute in a population. Inspecting purchase orders for proper approval by supervisors is a test of control that focuses on whether a control is operating effectively (i.e., whether a specific attribute is present or not - in this case, whether the purchase orders are approved by supervisors), making it the most likely test to use attributes sampling.

For Which of the Following Audit Tests Would an Auditor