| 单词 | Detection risk |
| 释义 | 檢查風險 In a company audit, it refers to the risk that auditors’ procedures will not detect a misstatement existed in an account balance or class of transactions. The auditors are usually required to perform some substantive procedures for material account balances and classes of transactions: Statement of Auditing Standards 300 – Audit Risk Assessments and Accounting and Internal Control Systems published by the Hong Kong Society of Accountants. See also Control risk. 在公司審計中，指核數師的審計程序未能發現在賬戶餘額或交易分類的虛偽陳述的風險。核數師通常須就重要的帳戶餘額和交易分類進行若干實質的審計程序：香港會計師公會公布的《審計準則300號 ─ 審計風險評估及會計和內部控制系統》。另見 Control risk。 |
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