Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

RECOMMENDED TRANSLATION: Calque and DT

Фонд добровольных взносов Fond dobrovol’nyh vznosov

L.t.: the fund of voluntary payments(deposits)

65. 
    Control risk
    

Probability of loss arising from the tendency of internal control systems to lose their effectiveness over time, and thus expose (or fail to prevent exposure of) the assets they were instituted to protect (Business Dictionary

).

The probability that a misstatement exists in an assertion made pertaining to a financial statement due to the failure of internal control systems to detect. Prevent or correct it. As mandated by the International Standards of Auditing (ISA), it is the responsibility of management, not the auditor, to implement and manage an internal control system to prevent errors and fraud that could lead to misstatements (InvestorWords).

1.	Calque and DT Риск системы контроля (IFC; Academic)
	Risk sistemy kontrolja
	L.t.: the risk of control system

	Ruscorpora: M.c.: 3 doc. Следует отметить, что часть операционных рисков, как было сказано выше, одновременно влияет на оценку неотъемлемого риска и риска системы контроля (С. В. Панкова. Учет рисков при проведении аудита финансовой отчетности банков по международным стандартам (2003) // «Финансы и кредит», 2003.01.20). L.t.: the risk of control system
2.	Calque Риск контроля (Lingvo; Academic)
	Risk kontrolja
	L.t.: the risk of control
	Ruscorpora: 0 matches
3.	Calque Контрольный риск (Academic)
	Kontrol’nyj risk
	L.t.: control risk
	Ruscorpora: 0 matches
4.