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

Table 18

Risk factor membership questionnaire.

Risk factor	Very important	Relatively important	Generally important	Less important	Very unimportant
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