7 受查者科目餘額事實上並未發生重大錯誤，惟抽樣結果卻顯示有重大錯誤，因而導致查核人員作成不予接受結論之風險稱為：(A) 信賴不足風險 (B) 過度信賴風險 (C) 不當拒絕風險 (D) 不當接受風險

問題詳情

7 受查者科目餘額事實上並未發生重大錯誤，惟抽樣結果卻顯示有重大錯誤，因而導致查核人員作成不予接受結論之風險稱為：
(A) 信賴不足風險
(B) 過度信賴風險
(C) 不當拒絕風險
(D) 不當接受風險

參考答案

答案：C
難度：簡單0.892857
統計：A(2),B(0),C(25),D(0),E(0)

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