多选题:下列各项中,可能导致非抽样风险的有()。

  • 题目分类:审计
  • 题目类型:多选题
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题目内容:
下列各项中,可能导致非抽样风险的有()。 A.注册会计师选择的总体不适合于测试目标
B.注册会计师错误解读审计证据导致没有发现误差
C.注册会计师未能适当地定义误差
D.注册会计师选择了不适合于实现特定目标的审计程序
参考答案:
答案解析:

下列各项中,通常直接用于衡量注册会计师职业判断质量的有()。

下列各项中,通常直接用于衡量注册会计师职业判断质量的有()。A.注册会计师作出决策的一贯性和稳定性 B.注册会计师的经验和专业技能 C.注册会计师作出的职业判断

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