Research Article
The Establishment of Risk Evaluation Index System for Small- and Medium-Sized Agency Bookkeeping Companies
Table 9
Scoring results at the practitioner risk indicator layer.
| | Practitioner risk A5 | Professional skills risk a51 | Professional ethics hazard a52 | Employee training risk a53 | Liquidity risk a54 | Wi |
| | Professional skills risk a51 | 1 | 3 | 4 | 5 | 0.5325 | | Professional ethics hazard a52 | 1/3 | 1 | 3 | 3 | 0.2542 | | Employee training risk a53 | 1/4 | 1/3 | 1 | 1/2 | 0.0911 | | Liquidity risk a54 | 1/5 | 1/3 | 2 | 1 | 0.1222 |
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