USCPA每日一练之AUD【2015-10-22】

高顿网校2015-10-22 09:23Lynn.yu
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USCPA保姆级入门攻略（全科考点解析+新手必看一本通+备考白皮书），助你快速过

　　When using classical variables sampling for estimation, an auditor normally *uates the sampling results by calculating the possible error in either direction. This statistical concept is known as

　　A. Projected error.

　　B. Standard deviation.

　　C. Reliability.

　　D. Precision.

　　Answer:D

　　D is corrent because precision (the allowance for sampling risk) is used to construct an interval around the sample results in which the true population characteristic is expected to lie. Accordingly, possible error in either direction from the sample results is considered.

　　A is incorrect because the projected error (projected misstatement) is the difference between the client’s book value and the auditor’s estimate of the audited value.

　　B is incorrect because the standard deviation is a statistical concept relied upon for *uating results in classical variables sampling.

　　C is incorrect because reliability in variables sampling is the risk of incorrect rejection.

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