answer

Statistical sampling techniques may be used to sample "attributes" as well as "variables". An example of a "variable that can be tested using statistical sampling technique would be The number of entries improperly posted to a job order cost card. The number of errors in the client.prepared aging schedule of accounts receivable. Compliance with the requirement that each voucher be initialed by the treasurer before a check is prepared for payment of the vouches O The balance in the accounts receivable account