Research Article

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

Table 14

Scoring table of industry competition risk indicator layer.

Risk assessment APolicy and legal risk A1Industry competition risk A2Information technology risk A3Undertaking business risk A4Practitioner risk A5

Policy and legal risk A11
Industry competition risk A21
Information technology risk A31
Undertaking business risk A41
Practitioner risk A51

Industry competition risk A2Risk a21 of low-price competition among peersInfiltrator substitution risk a22Service homogenization risk a23
Risk a21 of low-price competition among peers1
Infiltrator substitution risk a221
Service homogenization risk a231