现在从事财会行业的人士越来越多，是社会的发展需求也是人们对行业的看中。财务是每个企业都需要的重点人才，因此需求量大的专业也要求有高质量的人才。报考ACCA课程就应该重视ACCA知识点的学习，ACCA考试Substantive Procedures之Extent怎么学？
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Generally, the greater the risk of material misstatement, the greater the extent of substantive procedures.
For any one substantive procedure, the extent of testing usually relates to sample sizes (e.g. increasing the extent means increasing the sample size).
However, the extent of substantive procedures may also be considered in terms
of: selecting large (e.g. material) or unusual items from a population; or
stratifying the population into homogeneous subpopulations for sampling.
It is not unusual in many substantive testing approaches that all items greater than the materiality level (taking into account performance materiality) are selected for testing. If an error is found, that error is likely to be material to the financial statement assertions.
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