A.可接受的抽樣風(fēng)險(xiǎn)和可容忍誤差和樣本規(guī)模成正向變動(dòng),預(yù)計(jì)總體誤差和總體變異性和樣本規(guī)模成反向變動(dòng)
B.在非統(tǒng)計(jì)抽樣中,注冊會(huì)計(jì)師運(yùn)用職業(yè)判斷確定樣本規(guī)模
C.在既定的可容忍誤差下,當(dāng)預(yù)計(jì)總體誤差增加時(shí),樣本規(guī)模相應(yīng)減少
D.在細(xì)節(jié)測試中,注冊會(huì)計(jì)師在確定樣本規(guī)模時(shí)一般不考慮總體變異性;在控制測試中,注冊會(huì)計(jì)師在確定樣本規(guī)模是考慮總體變異性