diff --git a/inst/po/es/LC_MESSAGES/R-jaspAudit.mo b/inst/po/es/LC_MESSAGES/R-jaspAudit.mo index d34455ff..c4753b44 100644 Binary files a/inst/po/es/LC_MESSAGES/R-jaspAudit.mo and b/inst/po/es/LC_MESSAGES/R-jaspAudit.mo differ diff --git a/inst/po/gl/LC_MESSAGES/R-jaspAudit.mo b/inst/po/gl/LC_MESSAGES/R-jaspAudit.mo index f134adef..08b71a43 100644 Binary files a/inst/po/gl/LC_MESSAGES/R-jaspAudit.mo and b/inst/po/gl/LC_MESSAGES/R-jaspAudit.mo differ diff --git a/inst/qml/translations/jaspAudit-de.qm b/inst/qml/translations/jaspAudit-de.qm index 6eaee754..34e2a3fa 100644 Binary files a/inst/qml/translations/jaspAudit-de.qm and b/inst/qml/translations/jaspAudit-de.qm differ diff --git a/inst/qml/translations/jaspAudit-es.qm b/inst/qml/translations/jaspAudit-es.qm index 2e67afe9..4fdc1fce 100644 Binary files a/inst/qml/translations/jaspAudit-es.qm and b/inst/qml/translations/jaspAudit-es.qm differ diff --git a/inst/qml/translations/jaspAudit-gl.qm b/inst/qml/translations/jaspAudit-gl.qm index db3d1b7b..63af8c0a 100644 Binary files a/inst/qml/translations/jaspAudit-gl.qm and b/inst/qml/translations/jaspAudit-gl.qm differ diff --git a/inst/qml/translations/jaspAudit-id.qm b/inst/qml/translations/jaspAudit-id.qm index 3fd2a9aa..bf6e562b 100644 Binary files a/inst/qml/translations/jaspAudit-id.qm and b/inst/qml/translations/jaspAudit-id.qm differ diff --git a/inst/qml/translations/jaspAudit-nl.qm b/inst/qml/translations/jaspAudit-nl.qm index 908aed74..20a1ca88 100644 Binary files a/inst/qml/translations/jaspAudit-nl.qm and b/inst/qml/translations/jaspAudit-nl.qm differ diff --git a/po/QML-de.po b/po/QML-de.po index 3173ccda..28a259a6 100644 --- a/po/QML-de.po +++ b/po/QML-de.po @@ -1790,96 +1790,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "Audit-Risiko-Modell" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" -"Falls der Prüfer Informationen hat, die auf ein risikoarmes Profil der " -"Grundgesamtheit hinweisen, können mithilfe dieser Informationen der " -"erforderliche Stichprobenumfang über das Audit-Risko-Modell (ARM) reduziert " -"werden, sofern es keine Fehler in der Grundgesamtheit gibt. Laut ARM ist das " -"Auditrisiko (AR) eine Funktion des inhärenten Risikos (IR), des internen " -"Kontrollrisikos (KR) und des Detektionsrisikos (DR).\n" -"\n" -"*AR = IR x KR x DR*\n" -"\n" -"Der Prüfer bewertet das inhärente Risiko und das interne Kontrollrisiko in " -"der Regel in einer 3-Punkte-Skala, um das geeignete Detektionsrisiko zu " -"ermitteln. Mit den ARM und Null Fehlern hängt der Stichprobenumfang vom " -"Risikofaktor *R* und der Leistungsmaterialität ab. Der Risikofaktor *R* ist " -"eine Funktion des Detektionsrisikos (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"In der folgenden Tabelle sind Werte von *R* in Abhängigkeit des " -"Detektionsrisikos angegeben, sofern es keine Fehler gibt (Touw und Hoogduin " -"2012).\n" -"\n" -"| Detektionsrisiko (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"Der Risikofaktor *R* kann mit den Bewertungen des inhärenten Risikos und des " -"internen Kontrollrisikos angepasst werden. Standardmäßig folgt die " -"Standardmethode zur Einstellung der Wahrscheinlichkeiten von IR und CR der " -"nachstehenden Tabelle für ein Erkennungsrisiko von 5%:\n" -"\n" -"| | Hoch | Mittel | Niedrig | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"Diese Werte von *R* werden verwendet, um Standardprozentsätze für IR und KR " -"festzulegen. Das Audit-Modul nutzt die folgenden Standardwerte für IR und " -"KR:\n" -"- Hoch: 100%\n" -"- Mittel: 60%\n" -"- Niedrig: 36%\n" -"\n" -"Sie können den Wert von IR und KR manuell anpassen, indem Sie die manuelle " -"Option unter der entsprechenden Risikobewertung auswählen und so den " -"Risikofaktor *R* anpassen." - #, fuzzy msgctxt "AuditRiskModel|" msgid "Inherent risk" @@ -3236,3 +3146,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-eo.po b/po/QML-eo.po index 87fff0cb..de285749 100644 --- a/po/QML-eo.po +++ b/po/QML-eo.po @@ -1528,52 +1528,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2796,3 +2750,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-es.po b/po/QML-es.po index 4e2777d2..030750a9 100644 --- a/po/QML-es.po +++ b/po/QML-es.po @@ -1794,95 +1794,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "Modelo de Riesgo de Auditoría" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" -"Cuando el auditor tiene información que indica un perfil de bajo-riesgo en " -"la población, puede usar esta información para reducir su tamaño muestral " -"mediante el Modelo de Riesgo de Auditoría (MRA o ARM), siempre que no haya " -"errores en la población. De acuerdo con el MRA, el riesgo de auditoría (RA) " -"es una función del riesgo inherente (RI), del riesgo de control interno " -"(RC), y del riesgo de detección (RD).\n" -"\n" -"*RA = RI x RC x RC*\n" -"\n" -"El auditor generalmente evalúa el riesgo inherente y el riesgo de control " -"interno en una escala de 3 puntos, para determinar el riesgo de detección " -"adecuado. Utilizando el MRA y errores nulos, el tamaño muestral depende del " -"factor *R* de riesgo y de la materialidad de desempeño. El factor *R* de " -"riesgo es una función del riesgo de detección (Stewart 2012).\n" -"\n" -"*R = -ln(RD)*\n" -"\n" -"La siguiente tabla presenta los valores de *R* como una función del riesgo " -"de detección, siempre que no haya errores (Touw y Hoogduin 2012).\n" -"\n" -"| Riesgo de detección (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"El factor *R* de riesgo se puede ajustar usando las valoraciones del riesgo " -"inherente y del riesgo de control interno. Por defecto, el método estándar " -"para establecer las probabilidades del RI y del RC, es seguir la tabla de " -"abajo para un riesgo de detección del 5%:\n" -"\n" -"| | Alto | Medio | Bajo | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"Estos valores de *R* se utilizan para establecer porcentajes predeterminados " -"para RI y RC. El módulo de Auditoría maneja los siguientes valores por " -"defecto para RI y RC:\n" -"- Alto: 100%\n" -"- Medio: 60%\n" -"- Bajo: 36%\n" -"\n" -"Puedes ajustar manualmente el valor de RI y RC, seleccionando la opción " -"Personalizado bajo la correspondiente valoración de riesgo, ajustando así el " -"factor *R* de riesgo." - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "Riesgo inherente" @@ -3313,3 +3224,30 @@ msgstr "Continuar" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "Continuar" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-fr.po b/po/QML-fr.po index 32198086..f60d4475 100644 --- a/po/QML-fr.po +++ b/po/QML-fr.po @@ -1537,52 +1537,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2806,3 +2760,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-gl.po b/po/QML-gl.po index cc6b4b84..abb55599 100644 --- a/po/QML-gl.po +++ b/po/QML-gl.po @@ -1781,95 +1781,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "Modelo de Risco de Auditoría" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" -"Cando o auditor ten información que indica un perfil de baixo-risco na " -"poboación, pode usar esta información para reducir o seu tamaño mostral " -"mediante o Modelo de Risco de Auditoría (MRA ou ARM), sempre que non haxa " -"erros na poboación. De acordo co MRA, o risco de auditoría (RA) é unha " -"función do risco inherente (RI), do risco de control interno (RC), e do " -"risco de detección (RD).\n" -"\n" -"*RA = RI x RC x RC*\n" -"\n" -"O auditor xeralmente avalía o risco inherente e o risco de control interno " -"nunha escala de 3 puntos, para determinar o risco de detección axeitado. " -"Utilizando o MRA e erros nulos, o tamaño mostral depende do factor *R* de " -"risco e da materialidade de desempeño. O factor *R* de risco é unha función " -"do risco de detección (Stewart 2012).\n" -"\n" -"*R = -ln(RD)*\n" -"\n" -"A seguinte táboa presenta os valores de *R* como unha función do risco de " -"detección, sempre que non haxa erros (Touw e Hoogduin 2012).\n" -"\n" -"| Risco de detección (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"O factor *R* de risco pódese axustar usando as valoracións do risco " -"inherente e do risco de control interno. Por defecto, o método estándar para " -"establecer as probabilidades do RI e do RC, é seguir a táboa de abaixo para " -"un risco de detección do 5%:\n" -"\n" -"| | Alto | Medio | Baixo | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"Estes valores de *R* se utilizan para establecer porcentaxes predeterminados " -"para RI e RC. O módulo de Auditoría manexa os seguintes valores por defecto " -"para RI e RC:\n" -"- Alto: 100%\n" -"- Medio: 60%\n" -"- Baixo: 36%\n" -"\n" -"Podes axustar manualmente o valor de RI e RC, seleccionando a opción " -"Personalizado baixo a correspondente valoración de risco, axustando así o " -"factor *R* de risco." - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "Risco inherente" @@ -3276,3 +3187,30 @@ msgstr "Continuar" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "Continuar" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-id.po b/po/QML-id.po index d19e491c..36c9d5a5 100644 --- a/po/QML-id.po +++ b/po/QML-id.po @@ -1755,94 +1755,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "Model Risiko Audit" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" -"Ketika auditor memiliki informasi yang mengindikasikan profil risiko rendah " -"pada populasi, auditor dapat menggunakan informasi ini untuk mengurangi " -"ukuran sampel yang diperlukan melalui Audit Risk Model (ARM) dengan syarat " -"tidak ada kesalahan dalam populasi. Menurut ARM, risiko audit (AR) adalah " -"fungsi dari risiko inheren (IR), risiko pengendalian internal (CR), dan " -"risiko deteksi (DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"Auditor menilai risiko inheren dan risiko pengendalian internal pada umumnya " -"pada skala 3 poin untuk menentukan risiko deteksi yang sesuai. Dengan " -"menggunakan ARM dan kesalahan nol, ukuran sampel tergantung pada faktor " -"risiko *R* dan materialitas kinerja. Faktor risiko *R* adalah fungsi dari " -"risiko deteksi (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"Tabel berikut ini menyajikan nilai *R* sebagai fungsi dari risiko deteksi, " -"dengan asumsi bahwa tidak ada kesalahan (Touw dan Hoogduin 2012).\n" -"\n" -"| Risiko deteksi (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"Faktor risiko *R* dapat disesuaikan dengan menggunakan penilaian risiko " -"inheren dan risiko pengendalian internal. Secara default, metode standar " -"untuk menetapkan probabilitas IR dan CR adalah dengan mengikuti tabel di " -"bawah ini untuk risiko deteksi 5%:\n" -"\n" -"| | Tinggi | Sedang | Rendah \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"Nilai-nilai *R* ini digunakan untuk mengatur persentase default untuk IR dan " -"CR. Modul Audit menangani nilai default berikut untuk IR dan CR:\n" -"- Tinggi: 100%\n" -"- Sedang: 60%\n" -"- Rendah: 36%\n" -"\n" -"Anda dapat secara manual menyesuaikan nilai IR dan CR dengan memilih opsi " -"Custom di bawah penilaian risiko yang sesuai, sehingga menyesuaikan faktor " -"risiko *R*." - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "Risiko yang melekat" @@ -3263,3 +3175,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-it.po b/po/QML-it.po index 58f86465..2c280eae 100644 --- a/po/QML-it.po +++ b/po/QML-it.po @@ -1526,52 +1526,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2794,3 +2748,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-ja.po b/po/QML-ja.po index 665cc5f9..d1692e46 100644 --- a/po/QML-ja.po +++ b/po/QML-ja.po @@ -1542,52 +1542,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "監査リスク モデル" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2848,3 +2802,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-jaspAudit.pot b/po/QML-jaspAudit.pot index 58f86465..2c280eae 100644 --- a/po/QML-jaspAudit.pot +++ b/po/QML-jaspAudit.pot @@ -1526,52 +1526,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2794,3 +2748,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-nl.po b/po/QML-nl.po index 32253bd0..8dba0b33 100644 --- a/po/QML-nl.po +++ b/po/QML-nl.po @@ -1781,95 +1781,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "Audit Risico Model" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" -"Wanneer de auditor over informatie beschikt die wijst op een laag " -"risicoprofiel van de populatie, kan hij deze informatie gebruiken om zijn " -"vereiste steekproefomvang te verminderen via het Audit Risico Model (ARM), " -"op voorwaarde dat er geen fouten in de populatie voorkomen. Volgens het ARM " -"is het controlerisico (AR) een functie van het inherente risico (IR), het " -"interne beheersingsrisico (CR) en het detectierisico (DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"De auditor beoordeelt het inherente risico en het interne beheersingsrisico " -"doorgaans op een driepuntsschaal om het passende detectierisico te bepalen. " -"Aan de hand van het ARM en de nulfouten hangt de steekproefomvang af van de " -"risicofactor *R* en de uitvoeringsmaterialiteit. De risicofactor *R* is een " -"functie van het detectierisico (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"De volgende tabel presenteert waarden van *R* als functie van het " -"detectierisico, mits er nul fouten zijn (Touw en Hoogduin 2012).\n" -"\n" -"| Detectierisico (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"De risicofactor *R* kan worden aangepast aan de hand van de beoordeling van " -"het inherente risico en het interne controlerisico. De standaardmethode om " -"de waarschijnlijkheid van IR en CR in te stellen is volgens onderstaande " -"tabel voor een detectierisico van 5%:\n" -"\n" -"| Hoog | Gemiddeld | Laag\n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"Deze waarden van *R* worden gebruikt om standaardpercentages voor IR en CR " -"in te stellen. De controlemodule hanteert de volgende standaardwaarden voor " -"IR en CR:\n" -"- Hoog: 100%\n" -"- Gemiddeld: 60%\n" -"- Laag: 36%\n" -"\n" -"U kunt de waarde van IR en CR handmatig aanpassen door onder de betreffende " -"risicobeoordeling de optie Aangepast te selecteren en zo de risicofactor *R* " -"aan te passen." - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "Inherent risico" @@ -3300,3 +3211,30 @@ msgstr "Verdergaan" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "Verdergaan" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-pl.po b/po/QML-pl.po index 6e15947f..da82b441 100644 --- a/po/QML-pl.po +++ b/po/QML-pl.po @@ -1534,52 +1534,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2817,3 +2771,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-pt.po b/po/QML-pt.po index 47699c21..5a4c41b7 100644 --- a/po/QML-pt.po +++ b/po/QML-pt.po @@ -1541,52 +1541,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "Modelo de Risco de Auditoria" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2843,3 +2797,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-pt_BR.po b/po/QML-pt_BR.po index fee1eb60..6181705d 100644 --- a/po/QML-pt_BR.po +++ b/po/QML-pt_BR.po @@ -1921,52 +1921,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2806,3 +2760,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-ru.po b/po/QML-ru.po index 26d2a529..9dd9c376 100644 --- a/po/QML-ru.po +++ b/po/QML-ru.po @@ -1529,52 +1529,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2797,3 +2751,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-tr.po b/po/QML-tr.po index f3db4043..50f58e20 100644 --- a/po/QML-tr.po +++ b/po/QML-tr.po @@ -1528,52 +1528,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2796,3 +2750,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-zh_Hans.po b/po/QML-zh_Hans.po index 3031d89b..75f32de0 100644 --- a/po/QML-zh_Hans.po +++ b/po/QML-zh_Hans.po @@ -1528,52 +1528,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2796,3 +2750,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr "" diff --git a/po/QML-zh_Hant.po b/po/QML-zh_Hant.po index ef573590..5df8da7f 100644 --- a/po/QML-zh_Hant.po +++ b/po/QML-zh_Hant.po @@ -1528,52 +1528,6 @@ msgctxt "AuditRiskModel|" msgid "Audit Risk Model" msgstr "" -msgctxt "AuditRiskModel|" -msgid "" -"When the auditor has information that indicates a low-risk profile on the " -"population, they can use this information to reduce their required sample " -"size via the Audit Risk Model (ARM) provided that there are no errors in the " -"population. According to the ARM, the audit risk (AR) is a function of the " -"inherent risk (IR), the internal control risk (CR), and the detection risk " -"(DR).\n" -"\n" -"*AR = IR x CR x DR*\n" -"\n" -"The auditor assesses inherent risk and internal control risk generally on a " -"3-point scale to determine the appropriate detection risk. Using the ARM and " -"zero errors the sample size depends on the risk factor *R* and the " -"performance materiality. The risk factor *R* is a function of the detection " -"risk (Stewart 2012).\n" -"\n" -"*R = -ln(DR)*\n" -"\n" -"The following table presents values of *R* as a function of the detection " -"risk, provided that there are zero errors (Touw and Hoogduin 2012).\n" -"\n" -"| Detection risk (%) | 1 | 4 | 5 | 10 | 14 |\n" -"| :---: | :---: | :---: | :---: | :---: | :---: |\n" -"| R | 4.6 | 3.2 | 3 | 2.3 | 2 |\n" -"\n" -"The risk factor *R* can be adjusted using the assessments of the inherent " -"risk and the internal control risk. By default, the standard method of " -"setting the probabilities of IR and CR is by following the table below for a " -"detection risk of 5%:\n" -"\n" -"| | High | Medium | Low | \n" -"| :---: | :---: | :---: |\n" -"| R | 3 | 2 | 1 |\n" -"\n" -"These values of *R* are used to set default percentages for IR and CR. The " -"Audit module handles the following default values for IR and CR:\n" -"- High: 100%\n" -"- Medium: 60%\n" -"- Low: 36%\n" -"\n" -"You can manually adjust the value of IR and CR by selecting the Custom " -"option under the corresponding risk assessment, thus adjusting the risk " -"factor *R*." -msgstr "" - msgctxt "AuditRiskModel|" msgid "Inherent risk" msgstr "" @@ -2797,3 +2751,30 @@ msgstr "" msgctxt "auditClassicalWorkflow|" msgid "Continue" msgstr "" + +msgctxt "AuditRiskModel|" +msgid "" +"When the auditor has information that indicates a low-risk profile on the " +"population, they can use this information to reduce their required sample " +"size via the Audit Risk Model (ARM) provided that there are no errors in the " +"population. According to the ARM, the audit risk (AR) is a function of the " +"inherent risk (IR), the internal control risk (CR), the analytical risk " +"(CAR) and the detection risk (DR).\n" +"\n" +"*AR = IR x CR x CAR x DR*\n" +"\n" +"The auditor assesses inherent risk, internal control risk and analytical " +"risk generally on a 3-point scale consisting of high, medium and low to " +"determine the appropriate detection risk. To use the ARM, these categorical " +"risk assessments must be mapped to probabilities. By default, the Audit " +"module uses the percentages shown in the table below, which are inspired by " +"the Handboek Auditing Rijksoverheid. You can manually adjust the " +"percentages associated with one or all of the risks by selecting the Custom " +"option in the drop-down list under the corresponding risk assessment.\n" +"\n" +"| | Inherent risk (IR) | Control risk (CR) | Analytical risk (CAR) |\n" +"| ---: | :---: | :---: | :---: |\n" +"| High | 100% | 100% | 100% |\n" +"| Medium | 63% | 52% | 50% |\n" +"| Low | 40% | 34% | 25% |" +msgstr ""