小编导读：高顿网校免费题库，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、专家权威解析与指导，帮助考生全面提升备考效果。 Auditors often utilize sampling methods when performing tests of controls. Which of the following sampling methods is most useful when testing controls?
A. Stratified random sampling.
B. Attribute sampling.
C. Unrestricted random sampling with replacement.
D. Variable sampling.
Answer:B
B is corrent because tests of controls utilize attribute sampling. Attribute sampling is based on the binomial distribution which describes yes/no decisions, and error/n* situations.
A is incorrect because statistical random sampling is a sample selection method rather than a sampling technique. This method stratifies the population and then applies random sampling techniques to each strata.
C is incorrect because unrestricted random sampling with replacement is a sample selection method rather than a sampling technique. This method allows population items to be selected more than once.
D is incorrect because variable sampling utilizes the normal distribution which is continuous (i.e., elements of the population can take on a continuum of the variable, such as receivables and inventories).
