An auditor performs attribute sampling to test for proper cancellation of payment vouchers. in a sample population of 100, two vouchers are missing the proper cancellation, while one simply cannot be located. the error rate of the sample is

Attribute sampling is defined as an item that is being sampled, this item will either possess or don't possess a particular quality, or attribute. In the problem, we are given with 100 as the population, and there are two vouchers that missed the proper cancellation, and one voucher can't be located. To get the error rate you have to divide the number of errors by the total number of population. In this problem, the number of errors is 3.  3 divided by 100 will give us 0.03. To get the percentage we must multiply 0.03 by 100. Therefore the error rate is of this attribute sampling problem is 3 percent.