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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Detection risk ： ウィキペディア英語版 Detection risk Detection Risk (DR) is the risk that the auditor will not detect a misstatement that exists in an assertion that could be material (significant), either individually or when aggregated with other misstatements.〔ISA 200 Objectives and General Principles governing audit of Financial Statements.〕 In other words, the chance that the auditor will not find material misstatements relating to an assertion in the Financial statements through substantive test and analysis.〔http://www.investopedia.com/terms/d/detection-risk.asp〕 Detection risk results in the auditor's conclusion that no material errors are present where in fact there are. It is a component of audit risk. Detection Risk and quality of audit have an inverse relationship: if detection risk is high, lower the quality of audit and if detection risk is low, generally increase the quality of audit. ==References== 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「Detection 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.