Research Article

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

Table 16

Scoring table for the risk indicator layer of undertaking business.

Undertaking business risk A4Delegator moral hazard a41Risk a42 of loss of customer dataAccounting information distortion risk a43Service charge recovery risk a44

Delegator moral hazard a411
Risk a42 of loss of customer data1
Accounting information distortion risk a431
Service charge recovery risk a441