Attribute sampling
- Term
- Attribute sampling
- Exam
- CISA
- Definition
Sampling to estimate the rate of occurrence of a characteristic, such as missing approvals.
- Explained
Attribute sampling estimates the rate at which a characteristic occurs in a population, such as missing approvals. Its result is a percentage with a confidence level, compared with a tolerable deviation rate to decide whether a control can be relied on.
- In practice
Estimating the percentage of purchase orders missing approval.
- Often confused with
- Variable sampling
- Exam angle
Used for compliance tests.
- Related