如何降低抽樣風險 - 會計
By George
at 2014-05-29T11:30
at 2014-05-29T11:30
Table of Contents
有關審計抽樣的敘述,下列何者較為正確?
a.一般公認審計準則對統計抽樣的重視程度大於非統計抽樣
b.統計抽樣係根據機率法則抽樣,無須查核人員之專業判斷
c.抽樣風險僅能藉由樣本量的增加予以降低
d.審計抽樣通常僅適用於餘額的詳查(test of detail of balance)
ANSWER:C 101高考
-------------------------------------------------------------
想請問大家所以抽樣風險與抽樣方法的選擇無關嗎?
但是在金永勝課本第七章(p7-8)上看到以下敘述
"與抽樣的技術使用直接有關→抽樣風險(SR,Sampling Risk)"
懇請各位解答!
--
Tags:
會計
All Comments
By Vanessa
at 2014-05-31T17:38
at 2014-05-31T17:38
By Annie
at 2014-06-02T03:10
at 2014-06-02T03:10
By Daph Bay
at 2014-06-03T20:07
at 2014-06-03T20:07
By Zanna
at 2014-06-08T03:56
at 2014-06-08T03:56
By Dorothy
at 2014-06-09T10:12
at 2014-06-09T10:12
By Catherine
at 2014-06-10T15:39
at 2014-06-10T15:39
By Dorothy
at 2014-06-11T08:28
at 2014-06-11T08:28
Related Posts
102 government accounting CD (103 suitable)
By Hardy
at 2014-05-29T11:17
at 2014-05-29T11:17
出售鄭丁旺中會11版+解答上下冊
By Odelette
at 2014-05-29T09:27
at 2014-05-29T09:27
新聞:進項稅額憑證扣抵 延至十年
By Isabella
at 2014-05-29T06:27
at 2014-05-29T06:27
會計師自修用書?
By Ophelia
at 2014-05-28T23:29
at 2014-05-28T23:29
當合夥人的難度
By Gilbert
at 2014-05-28T22:56
at 2014-05-28T22:56