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Brumfield, Elliott and Jacobson (1983) stated that billing rates could be adjusted depending on the assessed level of business risk. Do you agree with the
Brumfield, Elliott and Jacobson (1983) stated that billing rates could be adjusted depending on the assessed level of business risk. Do you agree with the authors? Do you think litigation risks impact audit pricing?
Brumfield C.,Elliott R. & Jacobson P. (1983). Business Risk and Audit Process. Journal of Accountancy. p 60-68. Retrieved from: http://raw.rutgers.edu/docs/Elliott/29Business%20Risk%20and%20the%20audit%20process.pdf
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