Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 327

Which of the following is one of the key differences between probability-proportional-to-size sampling (PPS) and attribute sampling?

    Correct Answer: A

    PPS sampling, also known as dollar-unit sampling, is primarily used to make conclusions about monetary amounts, while attribute sampling is used to determine the rate of occurrence of specific attributes within a population. Consequently, PPS sampling is suitable for testing substantive balances, whereas attribute sampling is commonly used in tests of controls.

Discussion
lely55Option: A

From Gleim, one of the attribute sampling characteristics that it's not used to estimate a monetary amount.