FGV (2022):
QUESTÃO CERTA: Uma orientação presente nas normas e princípios gerais de auditoria é que, ao planejar e executar o seu trabalho, o auditor deve reduzir o risco de auditoria a um nível aceitavelmente baixo nas circunstâncias da auditoria, de modo a obter segurança razoável como base para expressar uma opinião de forma positiva. Como a segurança pode ser razoável, mas não absoluta, há que se considerar o risco de distorção relevante que decorre dos riscos: inerente e de controle.
NBC TA 200:
Risco de Auditoria é o risco de que o auditor expresse uma opinião inadequada quando as demonstrações contábeis contiverem distorção relevante. É uma função dos riscos de distorção relevante e do risco de detecção.
Risco de detecção é o risco de que os procedimentos executados pelo auditor para reduzir o risco de auditoria a um nível aceitavelmente baixo não detectem uma distorção existente que possa ser relevante, individualmente ou em conjunto com outras distorções.
Risco de distorção relevante é o risco de que as demonstrações contábeis contenham distorção relevante antes da auditoria.
Consiste em dois componentes, descritos a seguir no nível das afirmações:
Risco inerente: é a suscetibilidade de uma afirmação a respeito de uma transação, saldo contábil ou divulgação, a uma distorção que possa ser relevante, individualmente ou em conjunto com outras distorções, antes da consideração de quaisquer controles relacionados;
Risco de controle: é o risco de que uma distorção que possa ocorrer em uma afirmação sobre uma classe de transação, saldo contábil ou divulgação e que possa ser relevante, individualmente ou em conjunto com outras distorções, não seja prevenida, detectada e corrigida tempestivamente pelo controle interno da entidade.
Além disso, os riscos de distorção relevante podem existir em dois níveis: no nível geral da demonstração contábil; e no nível da afirmação para classes de transações, saldos contábeis e divulgações.
AOCP (2015):
QUESTÃO CERTA: Risco inerente é a probabilidade inicial de ocorrência de anomalias, de irregularidade ou de erros significativos, dependendo da atividade desenvolvida, da complexidade das operações, da competência e da integridade das estruturas de gestão e da competência e adequação dos demais recursos humanos.
AOCP (2015):
QUESTÃO CERTA: Risco de controle refere-se à possibilidade dos procedimentos de controle interno, adotados por uma entidade, não serem suficientes para se detectar anomalias, irregularidades ou erros significativos nas respectivas operações, nas fases de aprovação, execução ou conclusão.
AOCP (2015):
QUESTÃO CERTA: Risco de detecção refere-se à possibilidade das anomalias, irregularidades ou erros significativos que não tenham sido detectados e/ou corrigidos pelos procedimentos de controle interno de uma entidade não serem igualmente detectados pelo auditor.
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