Strategic Dependence and Inherent Risk Assessments.
研究在隐藏信息审计环境下，影响审计师固有风险评估准确性的因素，包括无意错误风险、参与方激励、审计数据精度以及检测风险的监管边界。
Abstract Focuses on factors that affect the accuracy of auditors' inherent risk assessment in a hidden information audit setting. Risk of unintentional errors; Players' incentives; Precision of the auditors' data; Regulatory bounds on detection risk.