assessed risk
nounverified· unreviewed·updated Aug 30, 2026
A detected and evaluated risk. An assessed risk of material misstatement at the assertion level is a significant risk.
Framework senses
- §1
- A detected and evaluated risk. An assessed risk of material misstatement at the assertion level is a significant risk.
- §1 · legacy_primary
- A detected and evaluated risk. An assessed risk of material misstatement at the assertion level is a significant risk.DR-088 backfill from the noun definition column