risc de detecció

Auditoria

• ca
  risc de detecció
• es
  riesgo de detección
• en
  detection risk
• fr
  risque de non-détection
• norma ISA 200
• The risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other misstatements.