Attributes sampling is a statistical sampling method used to estimate the proportion of a population that possesses a specific attribute, commonly utilized by auditors in compliance tests to identify deviations from required control procedures.
Sampling is a process in which a small group of items, known as a sample, is selected from a larger group (population) to represent the characteristics of the larger group. It is widely used in auditing, market research, and quality control.
The use of random selection to determine the contents of a sample and of appropriate statistical techniques to evaluate the results obtained from this sample. Statistical sampling provides a measure of the sampling error, i.e., the margin of error that applies in drawing conclusions on the total population.
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