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1 misstatement risk
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2 risk
1.•2.•- lag riskThe latest data consistently show an upside risk to inflation. — Последние данные неуклонно свидетельствуют об увеличении риска инфляции.
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3 risk of material misstatement
Бухгалтерия: риск существенного искаженияУниверсальный англо-русский словарь > risk of material misstatement
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4 audit risk
заключается в том, что аудиторы не смогут определить существенную ошибку и выпустят аудиторское заключение без оговорок (unqualified audit report), в то время как более уместным было бы аудиторское заключение с оговорками (qualified audit opinion) или же отказ от выражения мнения (disclaimer of opinion), или неблагоприятное мнение (adverse opinion). Аудиторский риск подразделяется на: риск, присущий данной компании (inherent risk); риск недостаточности контрольных процедур (control risk) и риск необнаружения ошибки аудиторами (detection risk). Первые две составляющие называют риском существенного искажения (misstatement) отчетности - аудиторы не могут влиять на него. Последняя составляющая содержит в себе риск выборки (sampling risk) и риск, не связанный с выборкой (non-sampling risk)
Специализированный англо-русский словарь бухгалтерских терминов > audit risk
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5 риск существенного искажения отчетности
Banks. Exchanges. Accounting. (Russian-English) > риск существенного искажения отчетности
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6 риск существенного искажения
risk of material misstatement4000 полезных слов и выражений > риск существенного искажения
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7 información errónea
f.misinformation.* * *(n.) = misinformation, dirty data, misstatement [mis-statement], misreportingEx. This article examines the legal implications of supplying negligent misinformation, which only arises outside of contractual relationships.Ex. This article 'The dark side of online information dirty data' discusses the problem of product defects (or dirty data) in on-line data bases.Ex. The author examines the risk which the law librarian runs in crossing the boundary between identifying sources of information and offering legal advice, by a consideration of the law with respect to the liability for negligent misstatement.Ex. Barriers to business researchers are lack of reliable official statistics and data sources, market immaturity, political interference in the information and communications industry, and corruption and misreporting in the stock market.* * *(n.) = misinformation, dirty data, misstatement [mis-statement], misreportingEx: This article examines the legal implications of supplying negligent misinformation, which only arises outside of contractual relationships.
Ex: This article 'The dark side of online information dirty data' discusses the problem of product defects (or dirty data) in on-line data bases.Ex: The author examines the risk which the law librarian runs in crossing the boundary between identifying sources of information and offering legal advice, by a consideration of the law with respect to the liability for negligent misstatement.Ex: Barriers to business researchers are lack of reliable official statistics and data sources, market immaturity, political interference in the information and communications industry, and corruption and misreporting in the stock market. -
8 аудиторский риск
заключается в том, что аудиторы не смогут определить существенную ошибку и выпустят аудиторское заключение без оговорок (unqualified audit report), в то время как более уместным было бы аудиторское заключение с оговорками (qualified audit opinion) или же отказ от выражения мнения (disclaimer of opinion), или неблагоприятное мнение (adverse opinion). Аудиторский риск подразделяется на: риск, присущий данной компании (inherent risk); риск недостаточности контрольных процедур (control risk) и риск необнаружения ошибки аудиторами (detection risk). Первые две составляющие называют риском существенного искажения (misstatement) отчетности - аудиторы не могут влиять на него. Последняя составляющая содержит в себе риск выборки (sampling risk) и риск, не связанный с выборкой (non-sampling risk)
Специализированный русско-английский словарь бухгалтерских терминов > аудиторский риск
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9 риск существенного искажения
Accounting: risk of material misstatementУниверсальный русско-английский словарь > риск существенного искажения
См. также в других словарях:
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