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课程讲义 >>答疑编号:NODE00976500010700000103
2014-10-17 08:04:54 来源：
答案
An external audit has a number of limitations which reduce its usefulness:
Sampling – it is not practical for an auditor to test 100% of transactions and so they have to apply sampling methodologies in selecting balances/transactions to test. Therefore, there could be an error in an item not selected for testing by the auditor.
【提问内容】您好，请问视频中老师提到的sampling的三要素是哪三个？
【回复内容】您的问题答复如下：
Efficiency,economic.and effective
An external audit has a number of limitations which reduce its usefulness:
Sampling – it is not practical for an auditor to test 100% of transactions and so they have to apply sampling methodologies in selecting balances/transactions to test. Therefore, there could be an error in an item not selected for testing by the auditor.
【提问内容】您好，请问视频中老师提到的sampling的三要素是哪三个？
【回复内容】您的问题答复如下：
Efficiency,economic.and effective