For each sampling plan, indicate whether it is best used for compliance testing (C) or substantive testing (S).

The two main types of audit testing are compliance and substantive testing. These two testing conventions require different statistical sampling plans geared into the objectives of the tests. Compliance testing is concerned with specific attributes so that a frequency may be quoted. Substantive testing looks for variables and enables the auditor to quote a range of values from the test results. The sampling plans relate to these types of tests:

Plan: Compliance test (C) or Substantive test (S):

Attribute sampling Difference estimates Discovery sampling Monetary unit sampling Stop-go sampling Variable sampling