EVALUASI MANAJEMEN RISIKO KANTOR AKUNTAN PUBLIK (KAP) DALAM KEPUTUSAN PENERIMAAN KLIEN BERDASARKAN PERTIMBANGAN DARI RISIKO KLIEN, RISIKO AUDIT DAN RISIKO BISNIS KAP
ABSTRACT: The objective of
this research is to understand the risk management factors which should be
performed by the accounting firm in the process of client acceptance decision
by considering of three risks factors: Client Risk, Audit Risk and Auditor’s
Business Risk. The client risk was determined by management integrity valuation
and client’s business risk, meanwhile, the audit risk was determined by the
nature of the audit engagement, related parties transactions, client’s prior
knowledge and experiences, and also from the deep understanding of auditors in
regards to the error and fraud which is possible performed by the client.
Furthermore, auditor s business risk was determined by considering whether the
client s profiles is a public company, regulated industry or high profile
company. In order to enhance this research, this paper also discusses how the
audit fee and the role of specialist will impact to client’s acceptance
decision. In conducting the model testing, this research was performed through
a field of empirical testing in one of the accounting firm (archival data).
Key words: client acceptance, audit risk, auditor’s business risk,
error and raud risk, risk management
Penulis:Ludovicus Sensi
Kode Jurnal: jpakuntansidd060041
