| 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》。 |