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美國CPA考點解析：影響證據(jù)充分性的因素
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試考點解析，幫助廣大考生一起學習一起進步。
Sufficiency of evidence is influenced by:
影響證據(jù)充分性的因素：
Risk of material misstatement: greater risk implies more evidence will be required
The quality of audit evidence: less audit evidence may be required when that evidence is of higher quality
Instructor’s tips:
Note that even if it is conclusive, evidence regarding a small portion of a balance or a single transaction is generally insufficient to support the entire balance.
【我要糾錯】 責任編輯：小敏
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