Spanish translation: riesgo de comprobación / riesgo de atestiguar
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
English to Spanish translations [PRO] Bus/Financial - Accounting / pruebas y procedimientos sustantivos/auditoría
English term or phrase:attestation risk
The objective of substantive procedures, expressed differently, is to accumulate sufficient evidence to limit audit risk to an acceptably low level to permit the expression of an opinion. Procedures that test details (for example, inspection, confirmation or observation), using independent sources outside the entity, generally provide the strongest evidence and the lowest detection risk, and therefore, are most effective in reducing attestation risk (ISA 530.18).