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( )。
A. 注册会计师张怡应使用统计学公式确定样本规模,而不可以运用职业判断
B. 可接受的抽样风险水平越大,需要的样本规模越小
C. 在确定样本规模时,注册会计师张怡应当考虑能否将抽样风险降至可接受的低水平
D. 样本规模受注册会计师可接受的抽样风险水平的影响
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?()