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| Inherent risk ： ウィキペディア英語版 |
Inherent risk (accounting)
Inherent risk, in a financial audit, measures the auditor's assessment of the likelihood that there are material misstatements due to error or fraud in segment before considering the effectiveness of internal control. If the auditor concludes that a high likelihood exist, the auditor will conclude that inherent risk is high.
* Detection Risk
==References==
Auditing and assurance services 14th edition,
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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