Although the attributes sampling plans introduced in this chapter are accurate portrayals of plans applied in practice, they are by necessity generic. Over the years, professional journals such as the journal of Accountcina/ (a monthly journal published by the American Institute of CPAs) have published articles offering advice about potential practical problems (e.g., A. D. Akresh and K. W. Tatum. "Audit Sampling; Dealing with the Problems," Journal of Accountancy, December 1988) and about the experiences of practitioners (e.g., B. J. Epstein. "Attributes Sampling: A Local Firm's Experience,"

Journal of Accountancy, January 1986), among other things. These articles not only provide timely cautions about audit sampling applications but also lend insight into the practical problems faced by auditors in practice.

Required:

Select an article about attributes sampling from one of the following (or from another) professional accounting journals: The CPA Journal, Journal of Accountancy, or The Practical Accountant. For the article selected, draft a report that addresses each of the following questions:
1. Summarize the article in your own words.
2. What recommendations does the article offer to practitioners?
3. Do you believe that the article addresses the efficiency or the effectiveness (or both)
of audit sampling?