Match the term to the definition. a. Attribute sampling b. Desired confidence level c. Allowance for sampling

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Match the term to the definition.
a. Attribute sampling
b. Desired confidence level
c. Allowance for sampling risk
d. Sampling risk
e. Sampling population
f. Nonstatistical sampling
g. Tolerable deviation rate

1. The possibility that the sample drawn is not representative of the population and leads to an incorrect conclusion
2. Relies on the auditor’s judgment to determine sample size and evaluate the results
3. The maximum deviation rate from a prescribed control that an auditor is willing to accept
4. All or a subset of the items that constitute the class of transactions
5. The probability that the true but unknown measure of the characteristic of interest is within specified limits
6. Used to estimate the proportion of a population that possesses a certain characteristic
7. The difference between the expected and the tolerable deviation rate


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Auditing and Assurance Services A Systematic Approach

ISBN: 978-1259162343

9th edition

Authors: William Messier, Steven Glover, Douglas Prawitt

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