detection risk

detection risk
ауд. риск необнаружения [невыявления\] (риск того, что применяемые аудитором процедуры не выявят ошибки и искажения в финансовой отчетности)
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Риск необнаружения
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "detection risk" в других словарях:

  • Detection Risk — Detection Risk, in auditing, is the risk that the auditing procedures used will not find a material misstatement in the financial statements of the company being also*Risk Assessment *Inherent risk *Control Risk …   Wikipedia

  • Detection Risk — The chance that an auditor will not find material misstatements relating to an assertion in an entity s financial statements through substantive tests and analysis. Detection risk is the risk that the auditor will conclude that no material errors …   Investment dictionary

  • detection risk — The *risk that the *misstatement of items in *financial statements may not be found through an auditor’s *substantive and Compliance tests. Detection risk is considered alongside *inherent risk and Control risk as one of three components of… …   Auditor's dictionary

  • detection risk — The risk that an auditor will fail to detect any misstatements that have occurred. Unlike the control risk and the inherent risk, the level of the detection risk can be directly controlled by the auditor, who can modify his or her programme of… …   Accounting dictionary

  • Risk — takers redirects here. For the Canadian television program, see Risk Takers. For other uses, see Risk (disambiguation). Risk is the potential that a chosen action or activity (including the choice of inaction) will lead to a loss (an undesirable… …   Wikipedia

  • Risk assessment — is a common first step in a risk management process. Risk assessment is the determination of quantitative or qualitative value of risk related to a concrete situation and a recognized threat. Quantitative risk assessment requires calculations of… …   Wikipedia

  • Risk factors for breast cancer — Risk factors of breast cancer may be divided into preventable and non preventable. Their study belongs in the field of epidemiology. Breast cancer, like other forms of cancer, is considered to result from multiple environmental and hereditary… …   Wikipedia

  • Detection theory — Detection theory, or signal detection theory, is a means to quantify the ability to discern between signal and noise. According to the theory, there are a number of determiners of how a detecting system will detect a signal, and where its… …   Wikipedia

  • Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… …   Wikipedia

  • Inherent risk — Inherent risk, in auditing, is the risk that the account or section being audited is materially misstated without considering internal controls due to error; inherent risk does not include an assessment of the risk of material misstatement due to …   Wikipedia

  • audit risk — The risk that an auditor fails to qualify the audit report when the financial statements are materially misleading, i.e. do not give a true and fair view. The audit risk consists of three components: • the inherent risk, i.e. the likelihood of… …   Accounting dictionary


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