Aspecte privind relatia auditor-client in contextul negocierii
Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation
Author(s): Ovidiu Constantin Bunget, Adriana Tiron-Tudor, Anca Diana SumanaruSubject(s): Economy, Accounting - Business Administration
Published by: Camera Auditorilor Financiari din România
Keywords: auditor-auditee negotiation; auditor-auditee relationship; familiarity; audit mission; mutual interest;
Summary/Abstract: 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.
Journal: Audit Financiar
- Issue Year: 17/2019
- Issue No: 154
- Page Range: 247-260
- Page Count: 14
- Language: English, Romanian