An auditor could use attribute sampling to estimate the percentage - TopicsExpress

An auditor could use attribute sampling to estimate the percentage of checks that have problem endorsements. Attribute sampling can be used to determine the deviation rate. Variable sampling could help an auditor determine if a subunit manager of a large company had overstated an asset to increase net income and his bonus. Discovery sampling, a special kind of attribute sampling, is very useful to fraud examiners when trying to determine whether critical errors exist. Discovery sampling allows examiners to conclude with a certain percentage confidence level whether any problem endorsements or similar critical errors exist in a population. Discovery sampling is attribute sampling with an expected error rate of zero.

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