Examination of the Effect of Risk Model Components on Perceived Audit Risk.
研究了审计风险模型中的组成部分如何影响审计人员对整体审计风险的感知，发现即使整体风险相同，不同规模会计师事务所的审计师对各组成部分风险的重视程度也不同。
Abstract Determines the effect of risk model components on perceived audit risk. Decomposing overall audit risk into various component risks; Levels of audit risk in situations with identical overall audit risk; Importance of the component risks as they differ for auditors affiliated with different-sized accounting firms.