控制錯覺 的英文怎麼說
中文拼音 [kòngzhìcuòjiào]
控制錯覺
英文
illusion of control- 控 : 動詞1 （告發;控告） accuse; charge 2 （控制） control; dominate 3 （使容器口兒朝下 讓裏面的液體慢...
- 制 : Ⅰ動詞1 （製造） make; manufacture 2 （擬訂; 規定） draw up; establish 3 （用強力約束; 限定; 管束...
- 錯 : Ⅰ形容詞1 （錯誤; 不正確） wrong; mistaken; erroneous 2 （用於否定: 壞; 差） bad; poor 3 （交叉; ...
- 覺 : 覺名詞（睡眠） sleep
- 控制 : control; dominate; regulate; govern; manage; check; cybernate; manipulate; encraty; rule; rein; c...
- 錯覺 : illusion; misconception; wrong impression; phantom; fallacy
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In essence, current auditing risk model ( audit risk = inherent risk * control risk * detection risk ) includes two translations. the first translation is that the possibility of material errors and omittances in the audited financial statements equals to the possibility of reporting the inappropriate audit opinion, and the second is that the possibility of reporting the inappropriate audit risk equals to audit risk. the first translation is generally accepted, but it is quite doubtful for the second translation
現行的審計風險模型（審計風險=固有風險控制風險檢查風險）實質上是將「審計行為結束后會計報表中仍然存在審計人員未能察覺的重要錯報或漏報的可能性」等價于「發表不恰當審計意見的可能性」再等價于審計風險，第一次等價由於等價程度高被普遍認可，至於第二次等價卻有些牽強。
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