audit risk

audit risk读音音标

audit risk意思解释

英英释义

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:

双语例句

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。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。