Sampling risk(抽樣風(fēng)險(xiǎn))是什么_2023年ACCA考試AA知識(shí)點(diǎn)
你三四月做的事，七八月自有答案。acca考試科目有15門(mén)，同學(xué)們需通過(guò)13門(mén)才能獲得領(lǐng)取acca證書(shū)的機(jī)會(huì)。同學(xué)們需多做歷年真題，提升做題準(zhǔn)確率。今天整理了AA科目關(guān)于Sampling risk(抽樣風(fēng)險(xiǎn))的知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)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.
沒(méi)有醒不來(lái)的早晨，弄不懂的題目，熬不過(guò)的迷茫，只有你不敢追的夢(mèng)。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)了。2023年ACCA考試時(shí)間已經(jīng)公布，同學(xué)們需抓緊時(shí)間備考。
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(xiàn)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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