Inherent Risk.
基于美国、英国和南非480个审计项目的错误调查，识别审计计划阶段常见错误，并重新设计德勤国际的审计风险评估方法。
Abstract Describes the results of an error survey of 480 audit engagements in the United States, Great Britain and South Africa. Determination of characteristics of auditor-detected errors; Identification of errors that occur during the audit planning process; Redesign of the Deloitte Haskins & Sells International's approach to audit risk assessment.