@article{
  author = {Hajiha, Zohreh},
  title = {The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level},
  journal = {Financial Accounting and Auditing Research},
  year = {2013},
  volume = {4},
  number = {16},
  pages = {19-43},
  doi = {}
}