審計選擇題 - 會計

By Edith
at 2011-11-19T20:49
at 2011-11-19T20:49
Table of Contents
各位前輩好,這邊有幾個不懂的問題想請問一下大家
1. 查核人員若隨機抽查15%筆數之交易後,得出樣本誤差率1%,則母體
誤差率為? (93.普考)
ANS: 1%
2. 下列何項因素無法減少機率與大小成比例抽樣(PPS)之樣本量?(98高考審計)
(A) 破產的可能性高
(B) 交易證實測試中未發現例外情形
(C) 內部控制有效
(D) 執行分析性程序未發現可能的錯誤
ANS: (A)
另外,為什麼控制風險跟過度信賴險呈同向變動?
我的想法是,控制風險高-->內控爛-->證據要多一點-->過度信賴險低
所以呈反向變動。
謝謝唷 :)
--
1. 查核人員若隨機抽查15%筆數之交易後,得出樣本誤差率1%,則母體
誤差率為? (93.普考)
ANS: 1%
2. 下列何項因素無法減少機率與大小成比例抽樣(PPS)之樣本量?(98高考審計)
(A) 破產的可能性高
(B) 交易證實測試中未發現例外情形
(C) 內部控制有效
(D) 執行分析性程序未發現可能的錯誤
ANS: (A)
另外,為什麼控制風險跟過度信賴險呈同向變動?
我的想法是,控制風險高-->內控爛-->證據要多一點-->過度信賴險低
所以呈反向變動。
謝謝唷 :)
--
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會計
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