PPS sampling1 [AUD] Sampling 0. General Sampling 대상 Risk assessment (x) TOC ( observation x, inspection 0, inquiry x, reperformance x) ST ( AP x, TOD balance 0, transaction x) Non-statistical / statistical sampling Both involve judgment in planning,executing, evaluating the results of the sample Both provide sufficient, competent evidential matter Non-sampling risk/ Sampling risk Non-sampling risk failure to select appropri.. 2024. 3. 19. 이전 1 다음 반응형
