The Establishment of Risk Evaluation Index System for Small- and Medium-Sized Agency Bookkeeping Companies

Table 1

Risk evaluation index system.

Target layer	Criterion layer	Indicator layer
Risk assessment influencing factors A of small- and medium-sized bookkeeping companies	Policy and legal risk A1	Industry policy risk a11
		Legal and regulatory risks a12
		Industry regulatory risk a13
	Industry competition risk A2	Risk a21 of low-price competition among peers
		Infiltrator substitution risk a22
		Service homogenization risk a23
	Information technology risk A3	Financial software technology risk a31
		Financial data access risk a32
		Internal information process risk a33
	Undertaking business risk A4	Delegator moral hazard a41
		Risk a42 of loss of customer data
		Accounting information distortion risk a43
		Service charge recovery risk a44
	Practitioner risk A5	Professional skills risk a51
		Professional ethics hazard a52
		Employee training risk a53
		Liquidity risk a54