问题 问答题 简答题

简述抽样风险有哪些?

答案

参考答案:

抽样风险,是指审计人员依据样本测试结果形成的审计结论,与审计对象总体实际情况不一致的可能性。抽样风险是抽样技术所固有的,它是因测试的样本量不足整个总体而引起的。抽样风险与样本量成反比,样本量越大,抽样风险越低。

在内部控制测评中,抽样风险表现为两种形式:

一是信赖不足风险,是指抽样结果使审计人员没有信赖实际上应予以信赖的内部控制的可能性;

二是信赖过度风险,是指抽样结果使审计人员对内部控制的信赖超过了其实际上可予以信赖程度的可能性。

在实质性审查中,抽样风险同样表现为两种形式:

一是误拒风险,是指抽样结果表明总体金额存在重大错误而实际上不存在重大错误的可能性;

二是误受风险,是指抽样结果表明总体金额不存在重大错误而实际上存在重大错误的可能性。

问答题
填空题

In its more extreme forms persecution mania is a recognized

form of insanity. Some people imagine that others wish to kill

them, or imprison them, or to do them some other grave injury.

Often the wish to protect themselves from imaginary persecutors   (1)______

leads them into acts of violence which make it necessary to restrain

their liberty. This, like many other forms of insanity, is

only an exaggeration of tendency not at all uncommon among      (2)______

people who count as normal. I do not propose to discuss

the extreme forms, that are a matter for a psychiatrist.       (3)______

It is the milder forms that I wish to consider, since they      (4)______

are a very frequent cause of unhappiness, and because, not having

gone much far as to produce definite insanity, they          (5)______

are still capable of being dealt by the patient himself,       (6)______

provided he can be induced to diagnose his trouble

right and to see that its origin lies within himself and        (7)______

not in the supposed hostility and unkindness of others.        (8)______

We are all familiar with the type of person, man or woman,

who, according to his own account, is perpetually the victim

of ingratitude, unkindness, and treachery. People of such kind     (9)______

are often extraordinarily plausible, and secure warm sympathy

from those who have not known them long. There

is, as a rule, nothing inherently improbable about every separate    (10)______

story that they relate.

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