翻訳と辞書
Words near each other
・ Audit (telecommunication)
・ Audit Bureau of Circulations
・ Audit Bureau of Circulations (India)
・ Audit Bureau of Circulations (UK)
・ Audit Bureau of Jordan
・ Audit Commission
・ Audit Commission (Hong Kong)
・ Audit Commission (United Kingdom)
・ Audit committee
・ Audit evidence
・ Audit in Progress
・ Audit Integrity and Job Protection Act
・ Audit management
・ Audit plan
・ Audit regime
Audit risk
・ Audit Scotland
・ Audit storm
・ Audit substantive test
・ Audit trail
・ Audit working papers
・ Audita querela
・ Audita tremendi
・ Audite
・ Auditing (Scientology)
・ Auditing and Assurance Standards Board
・ Auditing Standards Board
・ Audition
・ Audition (1999 film)
・ Audition (2007 film)


Dictionary Lists
翻訳と辞書 辞書検索 [ 開発暫定版 ]
スポンサード リンク

Audit risk : ウィキペディア英語版
Audit risk
Audit risk (also referred to as residual risk) refers to the risk that an auditor may issue unqualified report due to the 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:
:AR = IR × CR × DR
IR refers to the risk involved in the nature of business or transaction. Example, transactions involving exchange of cash may have higher IR than transactions involving settlement by checks.
CR refers to the risk that a misstatement could occur but may not be detected and corrected or prevented by entity's internal control mechanism. Example,control risk assessment may be higher in an entity where separation of duties is not well defined.
DR is the probability that the audit procedures may fail to detect existence of a material error or fraud. While CR depends on the strength or weakness of the internal control procedures, DR is either due to sampling error or human factors.
==See also==

*Risk-based auditing

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Audit risk」の詳細全文を読む



スポンサード リンク
翻訳と辞書 : 翻訳のためのインターネットリソース

Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.