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Exploring the term of the auditor-client relationship based on the ACR-models

Author

Listed:
  • Nicolae MăgdaÈ™
  • Adriana Tiron Tudor
  • Melinda Timea Fülöp

Abstract

Auditors work under rigorous conditions and are vital to the economic environment as they certify financial reports and provide confidence to shareholders and stakeholders. To achieve that goal, the auditor interacts with numerous people and interested parties who might affect the auditor's actions through their influence. The scope of the paper is to analyse the auditor-client relationship model. To achieve our objective, we apply a deductive approach. As the auditor-client relationship has been debated for a long time, conducting a longitudinal retrospective supports our research by delimiting research periods related to various time frames. The need to analyse the auditor-client relationship is a preprocess for more detailed research on negotiation relationships between the auditor and the client. To develop a comprehensive model of the auditor-client negotiation relationship, the authors analysed auditor-client models to determine the most suitable model for a young audit profession country. To comprehend this dynamic phenomenon, the authors began by analysing the theoretical background of the relationship between the auditor and the client based on the auditor-client models.

Suggested Citation

  • Nicolae MăgdaÈ™ & Adriana Tiron Tudor & Melinda Timea Fülöp, 2024. "Exploring the term of the auditor-client relationship based on the ACR-models," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 8(3), pages 279-301.
    • Handle: RePEc:ids:ajaafi:v:8:y:2024:i:3:p:279-301
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