search query: @indexterm LITIGATION / total: 152
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| Author: | Pratt, J. Stice, J. |
| Title: | The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees |
| Journal: | Accounting Review
1994 : OCT, VOL. 69:4, p. 639-656 |
| Index terms: | CLIENTS AUDITORS LITIGATION |
| Language: | eng |
| Abstract: | The purpose of this study is to examine this screening process, and to determine whether auditor judgments of litigation risk and their recommendations for the preliminary audit plan and client fees are influenced by certain client characteristics that have been empirically related to audit litigation in the accounting literature. The results indicate that the client's overall financial condition is the primary consideration in the auditor's assessment of litigation risk. |
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