What Is Attribute Sampling?

Attribute sampling is the symmetry of "variable sampling". A sampling audit method used to infer the incidence of an attribute in the population. In sampling audits, the general characteristics that need to be inferred can be roughly divided into two categories: one is the quality characteristic, which is called an attribute; Attribute sampling. The attribute of a population refers to a certain qualitative characteristic or quality prescriptiveness inherent in the population itself, and generally can only be expressed by quality indicators such as the number of occurrences or the frequency of occurrences. In audit sampling, the overall attributes are often specified as errors or deviations in accounting or economic operations, such as a business that is not approved or a certificate lacking a seal. Therefore, attribute sampling is often used for compliance testing. ^[1]

Attribute sampling refers to a method used to determine the frequency of occurrence of overall characteristics under the conditions of certain accuracy limits and reliability. according to

1. Sampling with a fixed sample size is often used to estimate the proportion of certain errors in the overall audit object. Answering questions with proportions, fixed samples allow you to finalize this plan.

2. Stop-and-go sampling starts at zero expected overall error

Several important concepts involved in attribute sampling:

(I) Attributes refer to the characteristics that are generally tested in the audit.

(2) Deviation refers to the deviation of the attributes of the sample items. In the control test, it refers to the deviation from the established control.

(3) Tolerable

The specific steps for attribute sampling are:

(A) clear

When sampling attributes, the results of each sample are either one or the other (for example, either yes or no; pass or fail), but the statistical result can be a quantity, for example, the pass rate is 80%.

For example, a shopping mall decides to improve the service level and determine whether to add a child facility. In this case, it is necessary to investigate the proportion of children who come to the mall. The survey form stipulates that children under the age of 14 are determined to be children (qualitative, non-children or adults). And conducted a survey, and the survey results showed that the proportion of children coming to the mall was 38%.

For example, a workshop inspects its products "steel ring". The diameter of the steel ring that falls between 5.3 and 5.4 is a qualified product (the limit of the range, not inside or outside), and the other is a defective product. A random inspection of 500 batches was conducted on a certain day, and the pass rate was 89%.

When sampling variables, the population needs to be inferred from the perspective of the quantity. For example, the average value of the volume in the estimation, the prediction of the deviation of the population, etc. The result is a quantity, which explains what depends on the specific application.

For example, a shopping mall decides to improve the service level and determine whether to add a children's facility. At this time, it is necessary to investigate the average age of children who come to the mall, and then determine what kind of children's facilities to buy based on the distribution of average age. The average age of children in shopping malls was surveyed, and the results were 18% between 1 and 3 years old, 56% between 3 and 6 years old, and 26% over 6 years old.

For example, a workshop inspects its products "steel ring" to determine the average diameter and standard deviation of each batch. The staff randomly selects 8 batches, and each batch selects 100 for inspection. Obtain the corresponding data ^[3] .

In general, they differ in the type of test and the goal. The attribute sampling test adopts the control test. The objective is to estimate the deviation rate (times) of the overall established control. The substantive test is used for the variable sampling test. The objective is to estimate the total amount or the wrong amount in the total. The attribute sampling method and the variable sampling method are respectively applicable to the compliance test and the substantive test.