non-sampling risk

non-sampling risk
риск, не связанный с выборкой

один из компонентов риска необнаружения ошибки аудиторами (detection risk). Заключается в том, что аудиторы делают неправильные выводы по причине, не связанной с тем, как они сделали выборку (audit sampling). Противоположным является sampling risk - риск выборки


Специализированный англо-русский словарь бухгалтерских терминов. .

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