Explain the difference between an attribute and an exception condition.

A$.$

An attribute is the physical unit that corresponds to the random numbers the auditor generates. It is often helpful to think of an attribute as the starting point for doing the audit tests. An exception occurs when audit procedures are applied incorrectly.

B$.$

An attribute is the characteristic being tested for in a population. An exception occurs when the attribute being tested for is absent$.$

C$.$

An attribute is the physical unit that corresponds to the random numbers the auditor generates. It is often helpful to think of an attribute as the starting point for doing the audit tests. An exception occurs when the random numbers are determined incorrectly.

D$.$

An attribute is those items about which the auditor wishes to generalize. An exception occurs when audit procedures are applied incorrectly.