Attributes sampling for testing controls should only be done by the auditor at the end of the fiscal period under audit.

Question

Quizplus · Accepted Answer

Attributes sampling can be done throughout the year during interim audits, as well as at the end of the fiscal period under audit. The timing of the audit testing is determined by the auditor's assessment of risk and the need for evidence to support their opinion.

Attributes Sampling for Testing Controls Should Only Be Done by the Auditor