12月acca考试即将开考，面对含金量越来越高的acca证书，大家一定要积极备考。小编为您整理了acca科目F8知识点：发现风险和抽样风险，一起来学习吧！
发现风险Detection Risk ：
This is the risk that the auditor's procedures will not detect a misstatement that exists in an assertion that could be material either individually or when aggregated with other misstatements.
2 个原因：Auditor does not, and cannot, examine all available evidence 1)没有做，2)也做不完
抽样风险Sampling risk ：
抽样调查 VS 总体调查，抽样以偏概全，会有结论偏差。
Sampling risk is the risk that auditor’s conclusion, based on a sample, may be different from the conclusion that would have been reached if the entire population were subjected to the same audit procedure. Sampling
risk must be reduced to an acceptably low level.
以上即是acca科目F8知识点：发现风险和抽样风险，希望大家取得好成绩。想了解更多关于2019年acca培训课程，欢迎加入关注中公财经网。
