audit risk

英英释义

Audit risk

• Audit risk refers to the risk that an auditor may issue unmodified report due to auditor's failure to detect material misstatement either due to error or fraud. This risk is composed of inherent risk (IR), control risk (CR) and detection risk (DR), and can be calculated thus:

以上来源于:Wikipedia

双语例句

1. The paper presents the evaluation of audit risk from the aspect of its three component parts.
   本文分别从审计风险的三个组成部分入手，提出对审计风险的评估方法。
2. Audit risk modeling converts audit risk that is disordered and exogenous into an endogenesis variable that can be controlled by auditors.
   摘要审计风险模型化将外生的零散化的审计风险转化为易为审计师控制的内生变量，通过对内生变量的控制实现外生变量的目标。

权威例句

AUDIT RISK
Audit risk
Audit risk
Assessing Audit Risk from Errors and Irregularities
The Audit Risk Model, Business Risk and Audit‐Planning Decisions
Outsourcing and Audit Risk for Internal Audit Services
Taxpayer attitudes toward tax audit risk
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?
The Effects of Industry Specialization on Audit Risk Assessments and Audit‐Planning Decisions
Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison
Client‐Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation
Client-Acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. A...
Carnaghan, C.: Business process modeling approaches in the context of process level audit risk assessment: An analysis and compariso...