风险导向审计实务与案例研究幻灯片课件.ppt

例子：约束范围抽样 Adjusted Materiality Limit 重要性水平 (1) Amount Nos. 18,000 Monetary total of account balance (2) ? 13 114,000 Monetary total subject to this test (3) ? ? 114,000 Identify key items - tested 100% -high value items (Say) $ (4) 10,000 4 76,000 Other individually significant items (5) 9,000 1 9,000 Total key coverage (4+5) (6) ? 5 85,000 Remaining population (3-6) (7) ? 9 29,000 Total key coverage 覆盖率 % (8) ? 5 74.6% Remaining population % (9) ? 40 25.4% KEY ITEMS COVERAGE REQUIRED UNDER SCOPING STRATEGY 50% or 70% or 40 % per table below 70% 例子