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the basics of attribute sampling this is the first set of PowerPoints you should review on this topic why do we do attribute sampling the basic answer is so that we can count on an internal controling an in an audit if we do not have the ability to rely on controls itamp;#39;s very very difficult and very expensive to conduct an audit we want to look at only a few transactions that are included in the financial statements relatively few and be able to draw the conclusion that the ones we see are like all the ones we donamp;#39;t see the only way we know that happens is through internal control therefore we do attribute sampling to see if we can reasonably rely on controls we only test controls that are designed correctly and we think operate well and we try not to waste our time testing control controls that do not operate as designed what kinds of questions can we answer using attribute sampling well there are always yes or no questions are credit sales made to customers with approv