Attribute sampling is audit sampling in which auditors look for the presence or absence of a control condition.

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Attribute sampling is used to test whether a specific control is operating effectively or not. The auditors select a sample of transactions and check whether the control condition is present or absent in each transaction. Based on the results, the auditors make a conclusion about the effectiveness of the control.

Attribute Sampling Is Audit Sampling in Which Auditors Look for the Presence