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.