...某类交易单独或连同其他帐户、交易产生重大错报或漏报,而未能被内部控制防止、发现或纠正的可能性;检查风险(Detection Risk)是指某一帐户或某类交易单独或连同其他帐户、交易产生重大错报或漏报,而未能被实质性测试发现的可能性。
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the acceptable of detection risk 可接受的检查风险
acceptable level of detection risk 检查风险的可接受水平
Assessing detection risk 评价检查风险
Risk Detection Consultant 风险检测顾问
risk detection 风险测定 ; 风险探测
Financial Risk Detection 财务风险识别
high-risk human papillomavirus detection 高危型HPVDNA检测
Whereafter, in the basic of analyzing the new characteristics about audit risk under the mode of Data-based Audit,it indicates the influences that the quality of audit data impact on audit risk, especially on the detection risk.
进而在分析数据式审计模式下审计风险新特征的基础上,指出审计数据质量对审计风险,尤其是检查风险的影响。
参考来源 - 基于数据挖掘的审计数据质量控制研究·2,447,543篇论文数据,部分数据来源于NoteExpress
It can be classified into inherent risk, control risk and detection risk.
影响计算机审计的风险因素有固有风险、控制风险、检查风险三类。
It is that Audit risk depends on risk of material misstatement and detection risk.
即审计风险取决于重大错报风险和检查风险。
Then this paper expounds the relations between the materiality and audit risk, and the relations among audit risk, inherent risk, control risk and detection risk.
阐述了审计重要性与审计风险之间,以及审计风险、固有风险、控制风险和检查风险之间的关系。
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