Research Article

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

Table 8

The scoring results of the indicator layer for undertaking business risks.

Undertaking business risk A4Delegator moral hazard a41Risk a42 of loss of customer dataAccounting information distortion risk a43Service charge recovery risk a44Wi

Delegator moral hazard a41131/330.2664
Risk a42 of loss of customer data1/311/51/20.0840
Accounting information distortion risk a4335130.5083
Service charge recovery risk a441/321/310.1413