Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation
This paper aims to examine how the relationship between the auditor and the auditee influences the negotiation strategies and also the study of the link between variables related to the relationship between the auditor and the auditee in the negotiation process during the audit engagement. Based on...
| Format: | Article |
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| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2019-05-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9608.pdf
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| _version_ | 1818672892112535552 |
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| collection | DOAJ |
| description | This paper aims to examine how the relationship between the auditor and the auditee influences the negotiation strategies and also the study of the link between variables related to the relationship between the auditor and the auditee in the negotiation process during the audit engagement. Based on the literature and the working tool (questionnaire), it was possible to demonstrate that the auditor-auditee relationship is a key factor in establishing negotiation strategies between auditors and clients.
The bivariate analysis performed in the paper consolidate the research of the specialized literature and confirm the existence of a link between the auditor-auditee relationship/familiarity in the implementation of all the negotiation strategies during the audit mission. |
| first_indexed | 2024-12-17T07:47:07Z |
| format | Article |
| id | doaj.art-fa1422e9e68e4a35a5b2c2f67b489173 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-17T07:47:07Z |
| publishDate | 2019-05-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-fa1422e9e68e4a35a5b2c2f67b4891732022-12-21T21:57:58ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012019-05-011715424726010.20869/AUDITF/2019/154/2479608Aspects Regarding the Auditor-Auditee Relationship in the Context of NegotiationThis paper aims to examine how the relationship between the auditor and the auditee influences the negotiation strategies and also the study of the link between variables related to the relationship between the auditor and the auditee in the negotiation process during the audit engagement. Based on the literature and the working tool (questionnaire), it was possible to demonstrate that the auditor-auditee relationship is a key factor in establishing negotiation strategies between auditors and clients. The bivariate analysis performed in the paper consolidate the research of the specialized literature and confirm the existence of a link between the auditor-auditee relationship/familiarity in the implementation of all the negotiation strategies during the audit mission. http://revista.cafr.ro/temp/Article_9608.pdf auditor-auditee negotiationauditor-auditee relationshipfamiliarityaudit missionmutual interest |
| spellingShingle | Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation Audit Financiar auditor-auditee negotiation auditor-auditee relationship familiarity audit mission mutual interest |
| title | Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation |
| title_full | Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation |
| title_fullStr | Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation |
| title_full_unstemmed | Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation |
| title_short | Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation |
| title_sort | aspects regarding the auditor auditee relationship in the context of negotiation |
| topic | auditor-auditee negotiation auditor-auditee relationship familiarity audit mission mutual interest |
| url |
http://revista.cafr.ro/temp/Article_9608.pdf
|