risc aliè al mostreig

Auditoria

• ca
  risc aliè al mostreig
• es
  riesgo ajeno al muestreo
• en
  non-sampling risk
• fr
  risque non lié à l’échantillonnage
• norma ISA 530
• The risk that the auditor reaches an erroneous conclusion for any reason not related to sampling risk.