Construct · 1 fields · 1 citations

client acceptance decision: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
client acceptancedecision1 CONSTRUCTClient acceptanceJOHNSTONE · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

an audit firm's decision to accept or reject a prospective client based on client business risk, audit risk and the auditor's own business risk.

In auditing, client acceptance decision refers to an audit firm's decision to accept or reject a prospective client based on client business risk, audit risk and the auditor's own business risk. This meaning comes from Johnstone (2000) in AUDITING: A Journal of Practice & Theory.[1]

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Nearby constructs

acceptance6 fields · 14 citationsjingle · one name, six constructsaudit risk model1 fields · 1 citationsanchor · a standalone constructaudit1 fields · 2 citationsanchor · a standalone construct

References

  1. Johnstone, K. M. (2000). Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation. AUDITING: A Journal of Practice & Theory, 19(1), 1-25. https://doi.org/10.2308/aud.2000.19.1.1

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