risc de control

Auditoria

• ca
  risc de control
• es
  riesgo de control
• en
  control risk
• fr
  risque lié au contrôle interne
• norma GT
• The risk that a misstatement that could occur in an assertion about a class of transaction, account balance or disclosure and that could be material, either individually or when aggregated with other misstatements, will not be prevented, or detected and corrected, on a timely basis by the entity’s internal control.