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美国CPA考点解析：影响证据充分性的因素
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。
Sufficiency of evidence is influenced by:
影响证据充分性的因素：
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.
【我要纠错】 责任编辑：小敏
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