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.
英语翻译Inherent risk (IR):– Susceptibility of an assertion to m
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