Sampling risk(抽樣風(fēng)險(xiǎn))是什么_2022年ACCA考試AA知識(shí)點(diǎn)
平凡人生要用平凡的心去對(duì)待，你的人生將會(huì)更精彩。ACCA考試為全英文考試，難度較大。在備考過(guò)程中，各位考生需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，爭(zhēng)取早日拿下ACCA證書(shū)。今天為大家整理了acca考試關(guān)于Sampling risk(抽樣風(fēng)險(xiǎn))的知識(shí)點(diǎn)，正在備考的考生們一起來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Sampling risk-抽樣風(fēng)險(xiǎn)
【知識(shí)點(diǎn)】
Sampling risk-抽樣風(fēng)險(xiǎn)
Sampling risk-抽樣風(fēng)險(xiǎn)
Sampling risk arises from the possibility that:
The auditor’s conclusion, based on a sample of a certain size
The conclusion that would be reached if the entire population were subjected to the same audit procedure.
The auditor must design a sample size sufficient to reduce sampling risk to an acceptable low level.
The lower the risk the auditor is willing to accept, the greater the sample size will need to be.
成功呈概率分布，關(guān)鍵是你能不能堅(jiān)持到成功開(kāi)始呈現(xiàn)的那一刻。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，最后預(yù)祝大家通過(guò)acca考試。
注：以上內(nèi)容來(lái)自李亞婷老師基礎(chǔ)精講班第42講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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