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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  • attribute — at‧tri‧bute [ˈætrɪbjuːt] noun [countable] 1. MARKETING a characteristic, feature, or quality of a product: • In selling cars, product quality and product attributes are complex. 2. STATISTICS a quality that people in a group either have or do not …   Financial and business terms

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  • Sampling (statistics) — Sampling is that part of statistical practice concerned with the selection of individual observations intended to yield some knowledge about a population of concern, especially for the purposes of statistical inference. Each observation measures… …   Wikipedia

  • Stratified sampling — The selection of a *sample of data from a *population that has been arranged into groups according to a defined trait or attribute. See also judgmental sampling, *random sampling, and *statistical sampling …   Auditor's dictionary

  • attributes sampling — An examination of less than 100% of a population to determine the proportion of the population that has a specified attribute. Attributes sampling is used by auditors in compliance tests, where the characteristic being sought is a deviation from… …   Accounting dictionary

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  • SystemVerilog — In the semiconductor and electronic design industry, SystemVerilog is a combined Hardware Description Language and Hardware Verification Language based on extensions to Verilog. SystemVerilog was created by the donation of the Superlog language… …   Wikipedia

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