What is considered a deviation in attribute sampling?

In the context of attribute sampling, a deviation is defined as an instance in which a specific attribute does not conform to the expected criteria or standard. In this case, a missing item represents a failure to meet those criteria because it indicates that the established controls were not properly followed or that an error occurred in the process being examined. Missing items can be particularly significant in an audit as they may suggest weaknesses in internal controls or processes, which auditors need to identify to assess risk and the overall reliability of financial reporting.

Misstatements, while also important to the audit process, relate to the accuracy of the financial information rather than the compliance with a specific control procedure. Correct transactions and confirmed transactions indicate that the processes are being correctly followed and confirmed but do not represent any deviations from expected behaviors—therefore, they do not illustrate issues with the internal control environment the way a missing item does. Thus, a missing item is the clear indicator of a deviation in the context of attribute sampling.