AUD Sampling · Updated November 2026
Attribute Sampling or Variables Sampling: What Are You Trying to Measure?
Attribute sampling asks whether a characteristic occurred. Variables sampling estimates a monetary amount or misstatement.
Attribute sampling
Commonly used in tests of controls to estimate how often a control deviation occurs in the population.
Variables sampling
Used in substantive testing to estimate a numerical or monetary characteristic such as a misstatement amount.
Different tolerances
Control sampling often focuses on tolerable deviation rate, while substantive sampling focuses on tolerable misstatement.
Exam trap
Do not choose the sampling method based on the account name. Choose it based on the audit objective.
The takeaway
Use attribute sampling for control deviations. Use variables-style monetary sampling concepts for substantive dollar-value conclusions.
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FAQ
Is attribute sampling commonly associated with controls?
Yes.
Does variables sampling focus on monetary amounts?
Yes.
Can both methods involve sampling risk?
Yes.