Audit risk
risk that an auditor may issue an unqualified report due to the auditor's failure to detect material misstatement either due to error or fraud
en-US/ˈɑdɪt ˈɹɪsk/
en-GB/ˈɔːdɪt ˈɹɪsk/
risk that an auditor may issue an unqualified report due to the auditor's failure to detect material misstatement either due to error or fraud