頁籤選單縮合
題 名 | How do Auditors Assess Risks? An Exploration of the Risk Determinants |
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作 者 | 陳雪如; 施光訓; 黃劭彥; | 書刊名 | 文大商管學報 |
卷 期 | 10:1 民94.06 |
頁 次 | 頁1-28 |
分類號 | 494.7 |
關鍵詞 | Auditing; Audit risk; Business risk; Personal risk; Control environment; |
語 文 | 英文(English) |
英文摘要 | 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. |
本系統中英文摘要資訊取自各篇刊載內容。