attribute sampling
A statistical method that analyzes the occurrence of a *qualitative characteristic in a *population. For example, an auditor may analyze an organization’s *disbursements to assess the occurrence of non-*authorized items: The attribute in this case is the nonauthorization of individual disbursements. The occurrence rate of authorization in a sample can be extrapolated to the entire population of disbursements, subject to precision errors inherent in *sampling methodologies. Attribute sampling is common in *compliance testing.

Auditor's dictionary. 2014.

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