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注册会计师张怡在对被审计单位华清公司进行相关的审计抽样中遇到下列问题，请代为做出正确的判断。 注册会计师张怡运用审计抽样时要确定样本规模，下列关于确定样本规模的观点不正确的是( )。
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Task 5Wong Yin Yin, Bernice30 Woo Shan Village, Sha Tin, NTTel: 5555-5678/Pager: 5555-4321 56Personal ParticularsSex: FemaleMarital Status: SingleDate of Birth: January 11, 1976Place of Birth: Hong KongID Card No: K32087057Job objective: Business consultantEducation1994-1997: Bachelor of Business AdministrationChinese University of Hong Kong, Major in Marketing, Minor in English1988-1992: Saint Stephen's Girls' CollegeWorking Experience1996: Administrative AssistantPetra Tak China Ltd1995: Temporary ClerkCosa Libermann HK Ltd1994: Data Entry ClerkWacom HK Ltd Activities and Honours1996-7: External Vice-presidentChinese University Society of Business Administration1995-6: Team LeaderYale University & Chinese University Exchange Program1995: Outstanding StudentTai Feng Shui Outstanding Student Services AwardSkillsTyping speed: 60 wpmPC Knowledge: Microsoft Word, Excel, Windows Chinese, Power PointLanguage: Good at Cantonese, English and Mandarin, spoken and writtenInterestsTravelling, hiking, camping, reading and singingRefereesDr. Don WonProfessor, Chinese Centre, Chinese University, Sba Tin, NTTel: 5555-9988Dr. Sen Hu, Lecturer, English Centre, Chinese University, Sha Tin, NTTel: 5555-6677 What position will Wong apply for？（）
Task 4A -- purchaseB -- possible clientsC -- quotationD -- advertisementE -- invoiceF -- orderG -- stockH -- product presentationI -- distributionJ -- sales expenditureK -- exhibitionL -- deliveryM -- transportN -- researchO -- import & exportP -- launch （）分销（）报价
ABC会计师事务所接受委托对W公司(化工企业)的2007年度财务报表审计，项目负责人为张敏，在了解被审计单位及其环境中遇到下列若干问题，请代张敏做出判断。 注册会计师张敏发现W公司的销售增长率达到同行业销售增长率的200%，同时查看董事会会议记录时发现，W公司高级管理人员的奖金全年发放一次，根据每年企业的销售增长率分等级计算，则张敏会认为W公司可能存在( )的错报风险。
How do the children go to school？They go to school （）.
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