Abstract
This study attempts to examine the determinant factors influencing the
degree of audit risk, specially focusing on the professional accountant in
business operations. We adopt the methodology of comprehensive AHP framework combined
with DEMATE analysis. Herewith, this study categorizes five main criteria:
control environment, risk assessment, audit control, monitoring activities, and
information and communication, as well as fifteen sub-criteria. This study
result findings may provide some important implications or recommendations for
accountant’s practice, and meanwhile may contribute suggestions for future
researchers’ making a breakthrough in theory.
JEL classification
numbers: C52
M41 M42.
Keywords: Audit
risk, Accountant, AHP, DEMATE.