檢測風險(Detection Risks)
- 檢測風險是審計師無法找到他們要檢測的風險。因此，當實際存在材料狀況（故障）時，報告負面結果變得很繁瑣。
- 檢測風險包括兩種類型的風險：
- 抽樣風險：當審計師錯誤地接受或錯誤拒絕審計樣本時，就會發生此風險。
- 非抽樣風險：當審核員由於未應用適當的程序或未使用與審核目標不一致的程序（檢測錯誤）而無法檢測到狀況時，會發生此風險。
- Detection risks are the risks that an auditor will not be able to find what they are looking to detect.Hence, it becomes tedious to report negative results when material conditions (faults) actually exist. Detection risk includes two types of risk: Sampling risk: This risk occurs when an auditor falsely accepts or erroneously rejects an audit sample. Non-sampling risk: This risk occurs when an auditor fails to detect a condition because of not applying the appropriate procedure or using procedures inconsistent with the audit objectives (detection faults).
殘留風險(Residual Risk)
- 殘留風險是指儘管採取了科學上所有可能的安全措施（科學上可行的措施），但與科學並駕齊驅的行為或事件，方法或（技術）過程的風險或危險，儘管與科學並駕齊驅。
- 計算剩餘風險的公式為（固有風險）x（控制風險），其中固有風險為（威脅脆弱性）。在經濟方面，殘差是指“過程結束時剩餘的數量；剩餘數量”。
- Residual risk is the risk or danger of an action or an event, a method or a (technical) process that, although being abreast with science, still conceives these dangers, even if all theoretically possible safety measures would be applied (scientifically conceivable measures).
- The formula to calculate residual risk is (inherent risk) x (control risk) where inherent risk is (threats vulnerability). In the economic context, residual means "the quantity left over at the end of a process; a remainder".
固有風險(Inherent Risk)
- 審計中的固有風險是指由於錯誤或欺詐而使被審計的帳戶或科目嚴重失誤而未考慮內部控制的風險。固有風險的評估取決於審計師的專業判斷，並且是在評估被審計實體的業務環境之後進行的。
- Inherent risk, in auditing, is the risk that the account or section being audited is materially misstated without considering internal controls due to error or fraud. The assessment of inherent risk depends on the professional judgment of the auditor, and it is done after assessing the business environment of the entity being audited.
次要風險 (Secondary Risk)
- 次要風險是由於實施風險應對措施而直接產生的風險。次要風險是應對原始風險的結果。次要風險不像主要風險那麼嚴格或重要，但是如果沒有適當地估計和計劃，那麼事實就是如此。
- A secondary risk is a risk that arises as a straight consequence of implementing a risk response. The secondary risk is an outcome of dealing with the original risk. Secondary risks are not as rigorous or important as primary risks, but can turn out to be so if not estimated and planned properly.
沒有留言:
張貼留言