Auditing is an economically motivated professional service designed to
reduce information risk, typically in association with financial statements,
that relies on the knowledge and skills of experts used in a systematic
process that considers the idiosyncratic needs of a client where the
outcome is unobservable and subject to market constraints and
regulatory force.
想請教上面的第四行後面的where 是指 a systematic process 嗎?

客戶的idiosyncratic needs

謝謝 kaifrankwind 能否再請教 that considers ..又是修飾哪一句?是不是knowledge and skills

應該是修飾systematic process

謝謝 ronan001