Topical Terminology > Audit Risk
Audit Risk
For Audit Risk we have terms and definitions in 2 topics. The topics are Accounting and Accounting Terms.
Audit Risk (Accounting) 
is a combination of the risk that material errors will occur in the accounting process and the risk the errors will not be discovered by audit tests. Audit risk includes uncertainties due to sampling (sampling risk) and to other factors (non-sampling risk).
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Audit Risk (Accounting Terms)
The risk that the AUDITOR may unknowingly fail to modify appropriately his or her opinion on financial statements that are materially misstated.
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