A study on risk assessment differences among auditors in the group a category audit firms in Metro Manila as affected by auditor characteristics

• Main Authors: Cruz, Gino Antonio C., Dalan, Stefanie Joyce F., Del Rosario, Mary Kristine C.
• Format: text
• Language: English
• Published: Animo Repository 2007
• Subjects: Accounting firms > Philippines; Auditing > Standards > Philippines; Risk assessment
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/6131
• Institution: De La Salle University

The research made was an adaptation of Hsueh-Ju Chen, Shaio Yan Huang, Kuang-Hsun Shih's study entitled An Empirical Examination of the Impact of Risk Factors on Auditor's Risk Assessment in 2006. The Researchers aimed to identify any significant difference in risk assessment among auditors in group A audit firms in Metro Manila as affected by their characteristics. In this study, five variables were tested for variances and subsequently analyzed. The variables include, sex/gender, tenure of auditor-client relationship, years of auditing experience, educational attainment and position. It was found out that educational attainment, years of auditing experience and position showed a significant differences in risk assessment of auditors and proved to have an effect on risk assessment. On the other hand, gender and tenure of auditor-client relationship did not pose any significant differences on the risk assessment of auditors.