{"title":"影响审计业务决策的因素","authors":"Rudiana Fibriani","doi":"10.30996/jea17.v7i2.7411","DOIUrl":null,"url":null,"abstract":"ABSTRACT \n \nThe study was conducted to examine and analyze whether audit risk, auditor’sindependence, auditor’sbusiness risk, and client's business risk affect the decision to audit engagementsacceptance. Quantitative analysis conducted with data collection techniques using questionnaires. 97 respondents were partners of accounting firms in Surabaya. The results of this study are audit risk, auditor independence, and client’s business risk have a significant effect on audit engagement acceptance. While the auditor’sbusiness risk has a positive but insignificant effect on audit engagement acceptance. \n \nKeywords: Audit Risk, Auditor independence, AuditorBusiness Risk, Client Business Risk and Audit Engagement Acceptance \n ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"808 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"FACTORS AFFECTING AUDIT ENGAGEMENT DECISION\",\"authors\":\"Rudiana Fibriani\",\"doi\":\"10.30996/jea17.v7i2.7411\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT \\n \\nThe study was conducted to examine and analyze whether audit risk, auditor’sindependence, auditor’sbusiness risk, and client's business risk affect the decision to audit engagementsacceptance. Quantitative analysis conducted with data collection techniques using questionnaires. 97 respondents were partners of accounting firms in Surabaya. The results of this study are audit risk, auditor independence, and client’s business risk have a significant effect on audit engagement acceptance. While the auditor’sbusiness risk has a positive but insignificant effect on audit engagement acceptance. \\n \\nKeywords: Audit Risk, Auditor independence, AuditorBusiness Risk, Client Business Risk and Audit Engagement Acceptance \\n \",\"PeriodicalId\":230721,\"journal\":{\"name\":\"JEA17: Jurnal Ekonomi Akuntansi\",\"volume\":\"808 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"JEA17: Jurnal Ekonomi Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30996/jea17.v7i2.7411\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"JEA17: Jurnal Ekonomi Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30996/jea17.v7i2.7411","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
ABSTRACT
The study was conducted to examine and analyze whether audit risk, auditor’sindependence, auditor’sbusiness risk, and client's business risk affect the decision to audit engagementsacceptance. Quantitative analysis conducted with data collection techniques using questionnaires. 97 respondents were partners of accounting firms in Surabaya. The results of this study are audit risk, auditor independence, and client’s business risk have a significant effect on audit engagement acceptance. While the auditor’sbusiness risk has a positive but insignificant effect on audit engagement acceptance.
Keywords: Audit Risk, Auditor independence, AuditorBusiness Risk, Client Business Risk and Audit Engagement Acceptance
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