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单词 Control risk
释义 控制風險
In a company audit, the risk that a misstatement occurred in an account balance or class of transactions is not prevented or detected by the system of internal control: Audit Risk Assessments and Accounting and Internal Control Systems, Statement of Auditing Standards (SAS) 300.
在公司審計中,對賬戶餘額或交易分類的錯報未能由內控系統防止或查出的風險:《審計準則300 - 審計風險評估以及會計和內部控制方法》。
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更新时间:2024/10/27 5:26:47