In each of the following situations, indicate whether a fixed (F), sequential (S), or discovery (D) attributes sampling plan is being used.

The audit team has determined the tolerable rate of deviation to be 5%, the risk of overreliance to be 10%, and the expected population deviation rate to be zero.

Based on the risk of overreliance, expected population deviation rate and tolerable rate of deviation, the audit team examined a sample of 50 items before determining if additional items should be included in the sample.

Using the AICPA Sample Size tables, the audit team determined the appropriate sample size and selected the sample items. However, the audit team stopped the examination after a deviation was found.

The audit team established the risk of overreliance to be 5%, the tolerable rate of deviation to be 4%, and the expected population deviation rate to be 3%. Using the AICPA Sample Size tables, the audit team decided to sample over 1,000 items.

The audit team is performing a sampling application to evaluate the operating effectiveness of an entity's internal controls. The application used could provide a more efficient method of examination, but it is important that the audit team evaluate the sample in the order they were selected.