2014注冊會(huì)計(jì)師英語零基礎(chǔ)詞匯：審計(jì)風(fēng)險(xiǎn)

Unit 1 Auditing
    Fundamentals to Audit
    第二部分 審計(jì)基本原理
     audit risk 審計(jì)風(fēng)險(xiǎn)
     inherent risk* 固有風(fēng)險(xiǎn)
     control risk* 控制風(fēng)險(xiǎn)
     detection risk* 檢查風(fēng)險(xiǎn)
     risk of material misstatements* 重大錯(cuò)報(bào)風(fēng)險(xiǎn)
     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(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)是指財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)時(shí)注冊會(huì)計(jì)師發(fā)表不恰當(dāng)審計(jì)意見的可能性。審計(jì)風(fēng)險(xiǎn)取決于重大錯(cuò)報(bào)風(fēng)險(xiǎn)(固有風(fēng)險(xiǎn)和控制風(fēng)險(xiǎn))和未查出該錯(cuò)報(bào)風(fēng)險(xiǎn)(檢查風(fēng)險(xiǎn))。
    【講解】
     (1)risk of material misstatements，通?？s寫為RMM
     (2)function [’f(k)()n] n. 函數(shù)，職能，功能