inherent risk

inherent risk
присущий данной компании риск

одна из составляющих аудиторского риска (audit risk). Он отражает специфические особенности компании и среды, в которой она работает. Аудиторы не могут снижать этот риск, в отличие от риска необнаружения ошибки аудиторами (detection risk), и используют его оценку при планировании аудиторских тестов (audit tests)

Специализированный англо-русский словарь бухгалтерских терминов. .

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