[AUD] When does the sample support the RMM?
- 미국회계사 공부
- 2019. 12. 13. 02:15
When does the sample support the assessment of the risk of material misstatement?
The sample results support the assessment of the risk of material misstatement only if the achieved upper deviation limit is equal to or less than the tolerable deviation rate.
The achieved upper deviation limit <= The tolerable deviation rate.
The achieved upper deviation limit is a value that may be derived from a standard table based on (1) the actual deviations, (2) the specified risk of overreliance, and (3) the sample size. In this case, it signifies that the auditor is 99% confident that not more than 8% of the invoices lacked approval.
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