Unit 1 Auditing
Fundamentals to Audit
第二部分 審計基本原理
audit risk 審計風險
inherent risk* 固有風險
control risk* 控制風險
detection risk* 檢查風險
risk of material misstatements* 重大錯報風險
Audit risk = Inherent risk × Control risk × Detection risk
Risk of material misstatement is made up of inherent risk and control risk.
e.g. Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. It is a function of the risk of material misstatement (inherent risk and control risk) and the risk that auditor will not detect such misstatement (detection risk).
【譯】注冊會計師審計風險是指財務報表存在重大錯報時注冊會計師發表不恰當審計意見的可能性。審計風險取決于重大錯報風險(固有風險和控制風險)和未查出該錯報風險(檢查風險)。
【講解】
(1)risk of material misstatements，通常縮寫為RMM
(2)function [’fʌŋ(k)ʃ(ə)n] n. 函數，職能，功能
