Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation
Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation
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DOI：
10.2308/aud.2000.19.1.1
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发表时间：
2006-10
期刊：
影响因子：
--
通讯作者：
K. Johnstone
中科院分区：
文献类型：
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作者：
K. Johnstone
很少有人知道审计合作伙伴如何作出客户接受的决定。一个模型的开发和测试，其特点是客户接受的决定作为一个过程中的风险评估和风险适应。该模型建议审计师评估与客户相关的风险，并使用该评估来确定审计事务所是否会因缺乏业务盈利能力或未来诉讼而遭受业务损失。该模型建议审计师通过三种策略来适应客户接受风险：1。根据客户的风险特征筛选客户，2.根据审计事务所的业务损失风险筛选客户，以及3.更积极主动地调整策略，包括调整审计费用，制定必要的审计证据计划，制定人员分配计划，和/或调整客户接受过程中收集的数据量。为了检验这一模式，进行了一项试验，137名经验丰富的审计伙伴参加了试验。结果表明，合伙人考虑了与客户有关的风险之间的关系，并利用他们对这些风险的评价来评价审计事务所的业务损失风险。
Little is known about how audit partners make the client-acceptance decision. A model is developed and tested that characterizes the client-acceptance decisions as a process of risk evaluation and risk adaptation. The model proposes that auditors will evaluate client-related risks and use that evaluation to determine if the audit firm will suffer a loss on the engagement via a lack of engagement profitability or future litigation. The model proposes that auditors will adapt to the client-acceptance risks by using 3 strategies: 1. screening clients based on their risk characteristics, 2. screening clients based on the audit firm's risk of loss on the engagement, and 3. more proactively adapting using strategies including adjusting the audit fee, making plans about necessary audit evidence, making plans about personnel assignment, and/or adjusting the amount of data collected during the client-acceptance process. To test the model, an experiment was conducted using 137 highly experienced audit partners as participants. The results show that the partners considered the relationships between client-related risks and used their evaluation of those risks to evaluate the audit firm's risk of loss on the engagement.