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.
想请教上面的第四行后面的where 是指 a systematic process 吗?

客户的idiosyncratic needs

谢谢 kaifrankwind 能否再请教 that considers ..又是修饰哪一句?是不是knowledge and skills

应该是修饰systematic process

谢谢 ronan001