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Auditing and Attestation > Audit Sampling > Flashcards

Audit Sampling Flashcards

1
Q

Attribute sampling is used to

A

test of controls

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2
Q

Variable sampling is used for

A

Test of details

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3
Q

Attribute and variable sampling can be either

A

Statistical and Non-statistical Sampling

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4
Q

Statistical sampling for Attribute sampling can be

A

Regular
Sequential
Discover

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5
Q

Statistical sampling for variable sampling can be

A

Classical
Probability, Proportional size(PPS)

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6
Q

What are the advantages of Statistical sampling?

A

Efficient sample design
Objective evaluation
Sufficiency measurement

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Auditing and Attestation (14 decks)

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