%0 Journal Article %A Hajiha, Zohreh %T The Auditors' Preferences Affecting Factors on Inherent Risk in the Account Remaining Sum Level and Financial Statements Level %J Financial Accounting and Auditing Research %V 4 %N 16 %P 19-43 %D 2013 %R %U https://sanad.iau.ir/fa/Article/1073598