A.可接受的審計(jì)風(fēng)險(xiǎn)越低,所需的審計(jì)證據(jù)數(shù)量越多 B.可接受的檢查風(fēng)險(xiǎn)越高,所需的審計(jì)證據(jù)數(shù)量就越少 C.評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)越低,所需的審計(jì)證據(jù)數(shù)量就越少 D.評(píng)估的重大錯(cuò)報(bào)風(fēng)險(xiǎn)越高,所需的審計(jì)證據(jù)數(shù)量就越少
A.注冊(cè)會(huì)計(jì)師通常并不對(duì)所有的交易、賬戶余額和披露進(jìn)行檢查 B.注冊(cè)會(huì)計(jì)師可能選擇了不恰當(dāng)?shù)膶徲?jì)程序 C.注冊(cè)會(huì)計(jì)師執(zhí)行的審計(jì)過程不當(dāng) D.注冊(cè)會(huì)計(jì)師錯(cuò)誤的解讀了審計(jì)結(jié)論
A.收集或處理用以編制財(cái)務(wù)報(bào)表的數(shù)據(jù)時(shí)出現(xiàn)錯(cuò)誤 B.管理層對(duì)會(huì)計(jì)估計(jì)作出不合理的判斷或?qū)?huì)計(jì)政策作出不恰當(dāng)?shù)倪x擇和運(yùn)用 C.由于疏忽或明顯誤解有關(guān)事實(shí)導(dǎo)致作出不正確的會(huì)計(jì)估計(jì) D.遺漏某項(xiàng)金額或披露