How Do Auditors Assess Risks? An Exploration of the Risk Determinants

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Title:	How Do Auditors Assess Risks? An Exploration of the Risk Determinants
Authors:	陳雪如施光訓黃劭彥
Contributors:	商學院
Keywords:	Auditing Audit Risk Business Risk Personal Risk Control Environment
Date:	2005-06
Issue Date:	2012-08-07 14:48:32 (UTC+8)
Abstract:	The primary objective of this study is to identify what factors affect the assessments of the auditor's risk including audit risk, business risk, and personal risk in under-researched area of Taiwan. Factor analysis and logistic regression were selected as being analysis methods. The result shows that three factors including the effectiveness of control activities, reporting bias of management and reliability of management are strongly associated with identified risks' assessment, which indicates that the client's control environment dominates auditor's risk assessment.
Relation:	文大商管學報 (10卷1期) ：p1 -28
Appears in Collections:	[College of Business Administration] Business Review

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