Auditor-Client Relationship: Interferences, Influences and Associations
Auditor-client relationship is a multifaceted interaction between the two parties, defined and influenced by several factors. This research delimitates and summarizes the eight relevant factors in literature in order to analyze them, as opposed to most previous research, in a synergic manner. The st...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2022-02-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9690.pdf |
| _version_ | 1828400328865742848 |
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| author | Nicolae MAGDAS Adriana TIRON-TUDOR Irimie Emil POPA |
| author_facet | Nicolae MAGDAS Adriana TIRON-TUDOR Irimie Emil POPA |
| author_sort | Nicolae MAGDAS |
| collection | DOAJ |
| description | Auditor-client relationship is a multifaceted interaction between the two parties, defined and influenced by several factors. This research delimitates and summarizes the eight relevant factors in literature in order to analyze them, as opposed to most previous research, in a synergic manner. The study does not limit to the qualitative part as it provides insight upon when and how interferences in the auditor-client relation appear. The most challenging associations among the two parties is the negotiation process that could occur during the audit mission, targeting auditor's opinion, thus generating pressure upon the professional and ethical core values. Based on the gathered data through the means of a developed questionnaire, the authors have indicated and analyzed the neuralgic point of the relation, its influencers and the interferences within. |
| first_indexed | 2024-12-10T09:29:51Z |
| format | Article |
| id | doaj.art-e64c87e84f5f444499ed2515c5bff081 |
| institution | Directory Open Access Journal |
| issn | 1583-5812 1844-8801 |
| language | English |
| last_indexed | 2024-12-10T09:29:51Z |
| publishDate | 2022-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-e64c87e84f5f444499ed2515c5bff0812022-12-22T01:54:23ZengChamber of Financial Auditors of RomaniaAudit Financiar1583-58121844-88012022-02-012016514715710.20869/AUDITF/2022/165/004Auditor-Client Relationship: Interferences, Influences and AssociationsNicolae MAGDAS0Adriana TIRON-TUDOR1Irimie Emil POPA2Babes-Bolyai University, Cluj-Napoca, RomaniaBabes-Bolyai University, Cluj-Napoca, RomaniaBabes-Bolyai University, Cluj-Napoca, RomaniaAuditor-client relationship is a multifaceted interaction between the two parties, defined and influenced by several factors. This research delimitates and summarizes the eight relevant factors in literature in order to analyze them, as opposed to most previous research, in a synergic manner. The study does not limit to the qualitative part as it provides insight upon when and how interferences in the auditor-client relation appear. The most challenging associations among the two parties is the negotiation process that could occur during the audit mission, targeting auditor's opinion, thus generating pressure upon the professional and ethical core values. Based on the gathered data through the means of a developed questionnaire, the authors have indicated and analyzed the neuralgic point of the relation, its influencers and the interferences within.http://revista.cafr.ro/temp/Article_9690.pdfauditor-client relationfactors of influencenegotiationauditor's opinionprofessional codeethical code |
| spellingShingle | Nicolae MAGDAS Adriana TIRON-TUDOR Irimie Emil POPA Auditor-Client Relationship: Interferences, Influences and Associations Audit Financiar auditor-client relation factors of influence negotiation auditor's opinion professional code ethical code |
| title | Auditor-Client Relationship: Interferences, Influences and Associations |
| title_full | Auditor-Client Relationship: Interferences, Influences and Associations |
| title_fullStr | Auditor-Client Relationship: Interferences, Influences and Associations |
| title_full_unstemmed | Auditor-Client Relationship: Interferences, Influences and Associations |
| title_short | Auditor-Client Relationship: Interferences, Influences and Associations |
| title_sort | auditor client relationship interferences influences and associations |
| topic | auditor-client relation factors of influence negotiation auditor's opinion professional code ethical code |
| url | http://revista.cafr.ro/temp/Article_9690.pdf |
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