可容忍误差是指注册会计师能够容忍的总体最大误差。在控制测试中,表现为可容忍偏差率;在细节测试中,表现为可容忍错报。在其他因素既定的条件下,可容忍误差越大,所需的样本规模越小。
确定重要性水平的目的在于估计财务报表的可容忍误差、确定审计范围、评价已知误差和可能误差对财务报表的影响。
The aim to define importance is to assess proper deviation in financial reports, to define audit range and to assess the influence of expected deviation and possible deviation on financial reports.
当eve截获了这些已经有改变的光子,她可以在收集信息的同时将引起误差保持在可容忍的范围内。
When eve intercepts these tweaked photons, she can gather information on them while keeping the error rate she introduces just below a tolerable level.
在卫星通信对多波束天线的要求下给出了幅相误差的可容忍范围,并提出了误差校正指标。
The tolerable range of the phase-amplitude error under satellite communication has been given out and the emendation target has also been presented.
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