risc d’incorrecció significativa

Auditoria

• ca
  risc d’incorrecció significativa
• es
  riesgo de incorrección material
• en
  risk of material misstatement
• fr
  risque d’anomalies significatives
• norma ISA 200
• The risk that the financial statements are materially misstated prior to audit. This consists of two components, described as follows at the assertion level:
  (a) Inherent risk — The susceptibility of an assertion about a class of transaction, account balance or disclosure to a misstatement that could be material, either individually or when aggregated with other misstatements, before consideration of any related controls.
  (b) Control risk — 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.