RISK MANAGEMENT FACTORS ON CLIENT ACCEPTANCE DECISIONS IN A BIG4 KAP

audit engagement risk client acceptance public accounting firm risk management

Authors

  • Mia Selvina
    miaselvina@gmail.com
    Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia
March 31, 2017

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This study aims to provide empirical evidence regarding the evaluation of risk management in a non-big 4 public accounting firm on client acceptance decisions. Risk management is divided into 3 broad categories, namely client business risk, audit business risk, and KAP business risk. The sample used in this study are clients who apply for audit services at a public accounting firm that are not included in Big 4 KAPs. audits, and audit fees.