olemus
määramatuse toime
auditi eesmärkide saavutamisele,
objekti toimivuse ja eesmärkide saavutamise
õige hindamise risk

ISACA Glossary:
auditi leidudest
väära järelduse tegemise risk:
- sisemeetmerisk
- avastamisrisk
- olemusrisk
=
the risk of reaching an incorrect conclusion based upon audit findings
The three components of audit risk are:
- Control risk
- Detection risk
- Inherent risk

ülevaateid
https://en.wikipedia.org/wiki/Audit_risk

https://www.backoffice.com.my/audit/types-of-audit-risks-and-their-sources/

https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00312.pdf

https://assets.kpmg/content/dam/kpmg/ch/pdf/key-risks-internal-audit-2018.pdf

https://www.accountingweb.com/aa/auditing/10-keys-to-successful-internal-audit-risk-assessments

https://cpahalltalk.com/audit-risk-assessment/

https://www.pempal.org/sites/pempal/files/event/attachments/cross_day-2_4_pempal-iacop-risk-assessment-in-audit-planning_eng.pdf