What major difference between (a) tests of controls and substantive tests of tranactions and (b) tests of details of balances makes attributes sampling inappropriate for tests of details of balances?

The most important difference between (a) tests of controls and substantive tests of transactions and (b) tests of details of balances is in what the auditor wants to measure. in tests of controls and substantive tests of transactions, the primary concern is testing the effectiveness of internal controls and the rate of monetary misstatements. when an auditor performs tests of controls and substantive tests of transactions, the purpose is to determine if the exception rate in the population is sufficiently low to justify reducing assessed control risk to reduce substantive tests. when statistical sampling is used for tests of controls and substantive tests of transactions, attributes sampling is ideal because it measures the frequency of occurrence (exception rate). in tests of details of balances, the concern is determining whether the monetary amount of an account balance is materially misstated. attributes sampling, therefore, is seldom useful for tests of details of balances.