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

10.30163/BR.200506.0001

陳雪如(Hsueh-Ju Chen)；施光訓(Kuang-Hsun Shih)；黃劭彥(Shaio-Yan Huang)

Auditing ； Audit Risk ； Business Risk ； Personal Risk ； Control Environment

文大商管學報

10卷1期（2005 / 06 / 01）

1 - 28

英文

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.

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