2-1 Naka Kunitachi-shi
Hitotsubashi University - Graduate School of Commerce and Management
Audit Risk Model, Audit Planning, Client Risk Assessments, Country and Client-Type
auditors’ risk assessment, belief functions, probability, assertion framing, skepticism
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Audit fees, audit costs, Japanese audit market
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Audit fees, audit effort, clients' business risk, Japanese audit market
Risk Assessment, Belief fFnctions, Probability, Audit Risk
Audit resource allocation, Business risk, Client risk factors
Auditors' Risk Assessments, Belief Functions, Probability, Assertion Framing Effects
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