英语翻译Inherentrisk(IR):–Susceptibilityofanassertiontomaterialmisstatementgiveninherentandenvironmentalcharacteristics,butwithoutregardtoprescribedcontrolprocedures.比如说这句句子中的assertion

Question

英语翻译
Inherent risk (IR):
– Susceptibility of an assertion to material misstatement
given inherent and environmental characteristics,but
without regard to prescribed control procedures.比如说这句句子中的assertion

Answer 1

assertion ：认定
Inherent risk (IR):
– Susceptibility of an assertion to material misstatement
given inherent and environmental characteristics,but
without regard to prescribed control procedures.
内在风险（IR):
-不考虑规定的控制程序,在内在和坏境特征下认定存在重大错报的敏感性.