Critical factors to consider in the development of an audit client engagement decision expert support system: a Delphi study of Big Six practicing auditors

This paper reports, in detail, the process and results of a Delphi Study that utilized partners from each of the Big Six accounting firms. The study identified those critical factors, alone or in combination, that would likely cause a firm to reject an existing or potential audit client. The paper reviews the literature about the audit client engagement decision and proposes the use of an export support system to help firms make this decision on an ongoing basis.