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nonsampling rizik (imenica, Računovodstvo, revizija)
Revizija je rizik zbog ne uzimanja uzoraka. Revizor može primijeniti postupak u sve transakcije ili ravnoteže, a ne za otkrivanje značajnog pogrešnog prikazivanja. Nonsampling rizik uključuje mogućnost odabira revizijskih postupaka koji nisu prikladni za postizanje određenog cilja. Na primjer, potvrdivši snimljena potraživanja ne mogu otkriti nezapisane potraživanja. Nonsampling rizik može svesti na zanemarivu razinu kroz odgovarajućeg planiranja i nadzora.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Accounting
- Category: Auditing
- Company: AIS
- Product:
- Acronym-Abbreviation:
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