audit risk

audit risk
аудиторский риск

заключается в том, что аудиторы не смогут определить существенную ошибку и выпустят аудиторское заключение без оговорок (unqualified audit report), в то время как более уместным было бы аудиторское заключение с оговорками (qualified audit opinion) или же отказ от выражения мнения (disclaimer of opinion), или неблагоприятное мнение (adverse opinion). Аудиторский риск подразделяется на: риск, присущий данной компании (inherent risk); риск недостаточности контрольных процедур (control risk) и риск необнаружения ошибки аудиторами (detection risk). Первые две составляющие называют риском существенного искажения (misstatement) отчетности - аудиторы не могут влиять на него. Последняя составляющая содержит в себе риск выборки (sampling risk) и риск, не связанный с выборкой (non-sampling risk)

Специализированный англо-русский словарь бухгалтерских терминов. .

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