A.增加樣本量 B.執(zhí)行替代審計(jì)程序 C.修改實(shí)質(zhì)性程序 D.發(fā)表保留意見或否定意見
A.信賴不足風(fēng)險(xiǎn) B.信賴過度風(fēng)險(xiǎn) C.誤受風(fēng)險(xiǎn) D.誤拒風(fēng)險(xiǎn)
A.統(tǒng)計(jì)抽樣比非統(tǒng)計(jì)抽樣更能有效獲取審計(jì)證據(jù) B.統(tǒng)計(jì)抽樣能夠準(zhǔn)確計(jì)量抽樣風(fēng)險(xiǎn) C.統(tǒng)計(jì)抽樣和非統(tǒng)計(jì)抽樣中所有抽樣單元都有被選取的機(jī)會(huì) D.統(tǒng)計(jì)抽樣和非統(tǒng)計(jì)抽樣只要設(shè)計(jì)得當(dāng)均能獲取有效審計(jì)證據(jù)