Finally, with regard to the Employee Benefits Security Administration's (EBSA) use of attribute sampling
, Tatum concluded that "the allocation method was based on a misunderstanding of stratified sampling and resulted in a disproportionate allocation.
Govindaraju and Ganesalingam  have proposed an attribute sampling
plan which can be applied in situations where resampling is permitted on lots not accepted on the original inspection.
Squeglia has extensively updated his work for this edition, which describes the attribute sampling
plans, non-statistical sampling plants, relations of c=0 plans to ANSI Z1,4 plans, estimation of potential savings, why constant sample sizes are not used, use of the c=0 plans table, taking the sample, comments of the AOQL, background information, adjustments form other standards, sampling plan switching and guidelines, operating characteristic curves and values, and small lot supplement.
Chapter appendixes cover classical variables sampling methods and attribute sampling
. The "cycles" approach to covering specific audit procedures is covered more briefly than in most auditing texts.
This paper shows how statistical evidence obtained by means of attribute sampling may be represented as belief functions, so that it can be incorporated into such models.
Some audit procedures, however, require different forms of sampling, such as attribute sampling (e.g., when testing the effectiveness of internal controls).
Although MUS is used for variables sampling, it is actually based on attribute sampling techniques.
Because MUS is based on attribute sampling, the sample size may be determined by the same basic procedures as for a statistical sample size for tests of controls.