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เตรียมตัวสอบ CISA
Area 01 : Question 42 ( P1 - 42 ) |
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3
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Question : Which of the following sampling methods is MOST useful when testing for compliance ?
A) |
Attribute sampling |
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B) |
Variable sampling |
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C) |
Stratified mean per unit |
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D) |
Difference estimation |
The Correct Answer is :
A. Attribute sampling
Explanation :
Attribute sampling is the primary sampling method used for compliance testing.
Attribute sampling is a sampling model that is used to estimate the rate of occurrence of a specific quality (attribute) in a population and is used in compliance testing to confirm whether this quality exists or not.
The other choices are used in substantive testing which involve testing of details or quantity.
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