sampling risk


sampling risk
риск выборки

(при проведении аудиторской проверки (audit)) - один из компонентов риска необнаружения ошибки аудиторами (detection risk). Заключается в том, что выборка была проведена таким образом, что аудиторы сделали выводы, отличающиеся от тех выводов, которые могли бы быть сделаны, если бы аудиторы изучили всю совокупность данных (противоположным является non-sampling risk - риск, не связанный с выборкой)


Специализированный англо-русский словарь бухгалтерских терминов. .

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