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关于ACCA考试F8科目中的审计抽样问题

高顿网校2015-11-11 09:09Yvonne.shen
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　　Question：What is the distinguishing characteristic of the method of selecting a sample known as systematic selection?

　　A. 100% of the items in the population are selected.

　　B. The sample is selected on the basis of the auditor's judgement of which items are likely to contain errors.

　　C. The currency unit value rather than the items is used as the sampling population.

　　D. A uniform sampling interval is calculated by dividing the population size by the sample size.

　　The correct answer is: A uniform sampling interval is calculated by dividing the population size by the sample size.

　　Sample selection methods are discussed in ISA 530 Audit sampling.

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