Inherent risk (accounting)

id: inherent-risk-accounting-205-11018916
title: Inherent risk (accounting)
text: Inherent risk, in a financial audit, measures the auditor's assessment at the assertion level of the likelihood that there are material misstatements, either individually or in aggregate, due to error or fraud in a class of transactions, account balance or disclosure 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. Inherent risk is one of two components of the risk of material mi
brand slug: wiki
category slug: encyclopedia
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original url: https://en.wikipedia.org/wiki/Inherent_risk_(accounting)
date created: 2008-01-18T15:57:52Z
date modified: 2024-09-10T08:05:59Z
main entity: {"identifier":"Q6033727","url":"https://www.wikidata.org/entity/Q6033727"}
image:
fields total: 13
integrity: 14

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