substantive test risk


substantive test risk
риск самостоятельных тестов

(при проведении аудиторской проверки audit), заключающийся в том, что тесты, самостоятельно проведенные аудиторами, не помогут избежать существенных ошибок в финансовой отчетности (financial statements)


Специализированный англо-русский словарь бухгалтерских терминов. .

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