risc d’auditoria

Auditoria

• ca
  risc d’auditoria
• es
  riesgo de auditoría
• en
  audit risk
• fr
  risque d’audit
• norma ISA 200
• The risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. Audit risk is a function of the risks of material misstatement and detection risk.