[問題] 審計選擇(拜託幫我)

看板Accounting (會計)作者yetta2011 (拉拉~~)時間15年前 (2011/06/12 01:00)推噓0(0推 0噓 3→)

留言3則, 1人參與討論串1/1

這章是審計抽樣是Arens原文選擇，快考試了~"~ 麻煩大家幫我看一下超級謝謝~~<(_"_)> 15-23 a. From a random sample of items listed from a client's inventory count, an auditor estimates with a 90% confidence level that the CUER is between 4% and 6%. The auditor's major concern is that there is one chance in twenty that the true exception rate in the population is ^^^^^^^^^^^^^^^^^^^ (1) more than 6% (2) less than 6% (3) more than 4% (4) less than 4% Ans:(1) 從劃線那就開始看不太懂了，還有CUER是樣本偏差上限，為什麼會在4%-6%間呢? 印象中偏差上限是一個數字而已? ---------------------------------------------------------------------------- 17-25 a. Mr.Murray decides to use stratified sapmling. The reason for using stratified sampling rather than unrestricted random sampling is to (1) reduce as much as possible the degree of variability in the overall population. Ans:(4) 選項(1)是錯的，但我不懂stratified sampling(分層抽樣)的特性不就是降低母體的變異性(Decrease Variance in The Population)，那(1)錯在哪呢?我忽略了什麼? ------------------------------------------------------------------------------ 17-26 b. An auditor uses audit sampling to perform tests of controls in the acquisition and payment cycle. Those tests indicate that the related control are operating effectively. The auditor plans to use audit sampling to perform tests of details of balances for accounts payable. The auditor's acceptable risk of incorrect acceptance (ARIA) for the tests of details of balances for accounts payable will most likely be (1) the same as the ARACR for tests of controls. (2) greater than the ARACR for tests of controls. (3) less than the ARACR for tests of controls. (4) totally independent from the ARACR used for tests of controls. Ans:(2) ARACR=ARO 可接受過度信賴險，我想說誤受險(ARIA)和ARACR過度信賴應該是一樣的，所以我就選(1)。可能題目意思沒搞懂吧，不太清楚在問什麼?? ------------------------------------------------------------------------------ 原文選擇自己打完後再看一次，頭都昏了(* ＿ *) 希望有好心大大幫我回答 >"< 拜託了~~謝謝!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.192.41.91