search query: @author Johnstone, K. M. / total: 2
reference: 2 / 2
« previous | next »
| Author: | Johnstone, K. M. |
| Title: | Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation |
| Journal: | Auditing: A Journal of Practice and Theory
2000 : SPRING, VOL. 19:1, p. 1-25 |
| Index terms: | Risk analysis Clients Equations Auditing Models |
| Language: | eng |
| Abstract: | Little is known about how audit partners make the client-acceptance decision. In this paper, a model is developed and tested that characterizes the client-acceptance decision as a process of risk evaluation and risk adaptation. The model proposes that auditors will evaluate client-related risks. Auditors will adapt to the client-acceptance risks by using three strategies. |
« previous | next »
SCIMA