An inter-industry determination of structural, operational and external agents affecting inherent risk among publicly listed corporations in the Philippines from 2006 to 2010

• Main Authors: Cheng, Mark Jaychell U., Nuqui, Bonvin G., Ong, James L.
• Format: text
• Language: English
• Published: Animo Repository 2011
• Subjects: Auditing > Philippines; Financial institutions > Auditing; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/11433
• Institution: De La Salle University

The Auditing Practices Board defines inherent risk as the susceptibility of an account balance or class of transactions to material misstatement . This is especially important in the rigorous process of auditing, where it plays an integral part in determining the extensiveness of substantive audit m...