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名词解释题
完全信息的预期价值（Expected value of perfect information）
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John，A CPA of XYZ accounting firm, is in charge of auditing accounts receivable balance. The sample size is to be decided by using probability-proportional-to-size (pps) sampling. It is expected that misstatements will be found in the account balance, John plans to use the following PPS sampling tables.(约翰，某会计师事务所注册会计师，负责审计应收账款余额，计划用 PPS抽样法决定样本量。账户余额中预期将会发现错报，约翰用下列PPS样表。）
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Expected misstatement RMB 5000
Recorded amount of account receivable RMB 720000
Risk of incorrect acceptance 5% . (约翰也制定了下列信息：
可容忍错报 RMB 44000
预计错报 RMB 5000
应收账款账面余额 RMB 720000
误受风险
Table C ： Misstatements found ：
Hint； sample size = ( Book value X Reliability Factor)/[ Tolerable misstatement - ( Expected misstatement x Expansion Factor)]
提示：样本量=(账面价值X高估错报中的风险系数)/[可容忍的错报-（预期错报x扩 张系数）]
Requirements ；
Please calculate the following for John ：
Sample size ； Sample interval ；
Projected misstatements ；
Basic precision ；
Incremental allowance.
(要求：请计算下列题目：
样本量； 选样间距；
推断错报总额；
基本抽样允许限度；
附加抽样允许限度。）
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