0104第04講審計抽樣方法同步系統(tǒng)訓練和句型連接詞總結create

04下軌跡時會計師才采用審計抽樣測試內(nèi)部控制運行的有效性。isinappropriate.Onlywhencontroloperationleavestrack,thenCPAcanperformauditsamplingtotesttheeffectivenessofinternalcontroloperation.isinappropriate.Nopopulationstratificationisrequiredwhenperformingtestsofcontrols.performed”isinappropriate.Theauditproceduresperformedinsamplesselectedareunrelatedtothesamplingmethodused.Incase（4）,thestatement“thelargerthepopulationis,themoresamplesarerequired”isinappropriate.Intermsofoveralllargepopulation,thepopulationsizehasnoeffectonsamplesize.Incase（5）,thestatement“thelowertheacceptablesamplingriskis,thelargersizeofsamplesisrequired”isappropriate.上限低于但接近可偏差率時，應考慮總體是否可以接受，并考慮是否需要擴大測試范圍。Incase（6），thestatement“whentheupperlimitofpopulationdeviationrateislowerthanbutclosetotolerabledeviationrate,thepopulationisacceptable”isinappropriate.rate,itisrequiredtoconsiderwhetherpopulationisacceptable,andtoexpandthetesting（1）事項（1）Case（1）isincorrectThesamplingpopulationisthesubsidiaryledgeraccountsofaccountsreceivableexcludingthoserequiredforseparateCase（2）isCase（3）isincorrect.Monetaryunitsamplingallowsonephysicalunittoappearasasampleformultipletimes.Althoughtheprojectisauditedonce,itisstillregardedastwoprojectsamplesstatistically,sothenumberofprojectsinthesampleis500.Also,inMonetaryunitsampling,thesamplingunitismonetaryunitratherthanphysicalunit,theadjustmentoftheoriginalsamplesizewouldleadtofailureinfyingsamplingresults.rejectionthroughtheestimationoftheexpectedtotalmisstatements.Itisnotrequiredtoespeciallycontroltheriskofincorrectrejection.ACPA’sstatementisincorrect.Theprobabilityofselectingunderestimatedsmallbalancesamplesislowinmonetaryunitsampling.Thereisnoopportunitytoselectoverallprojectswithzerobalance.Therefore,thecompletenessassertionofaccountreceivablescannotbe句型：Basedon…;bedifferentfrom;relationbetween…and…;thelarger..thelower…;itrefersthatbedeterminedby;ensure;refertothedegreeof;benotnormallyconsideredto;insteadof;beingchosenfromItisnecessarytopayspecialattentionto;nomatter;beconsideredby;Itisnecessaryto;Itisrequiredthat…;the