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

Table 11

Statistical table of frequency of satisfaction evaluation of five levels of risk factors.

Risk factor	Very important	Relatively important	Generally important	Less important	Very unimportant
	Frequency	Frequency	Frequency	Frequency	Frequency
Policy and legal risk A1	4	6	8	2	0
Industry policy risk a11	2	8	8	2	0
Legal and regulatory risks a12	4	8	6	2	0
Industry regulatory risk a13	2	6	8	4	0
Industry competition risk A2	2	6	8	4	0
Risk a21 of low-price competition among peers	2	4	10	2	2
Infiltrator substitution risk a22	0	6	10	2	2
Service homogenization risk a23	2	2	10	4	2
Information technology risk A3	4	6	8	2	0
Financial software technology risk a31	6	6	4	2	2
Financial data access risk a32	2	8	6	4	0
Internal information process risk a33	2	6	8	4	0
Undertaking business risk A4	4	4	8	4	0
Delegator moral hazard a41	0	6	8	4	2
Risk a42 of loss of customer data	2	6	8	2	2
Accounting information distortion risk a43	2	8	8	4	0
Service charge recovery risk a44	0	6	8	4	2
Practitioner risk A5	2	6	10	2	0
Professional skills risk a51	2	8	8	2	0
Professional ethics hazard a52	2	6	8	4	0
Employee training risk a53	0	6	10	4	0
Liquidity risk a54	2	4	10	2	2