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Risk Assessments in Regard to the Worsened Economic Climate: Have auditors? risk assessments changed over the years? And what are the implications for ... regard to the worsened economic situation?

Risk Assessments in Regard to the Worsened Economic Climate: Have auditors? risk assessments changed over the years? And what are the implications for ... regard to the worsened economic situation?

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This paper researches changes in auditors? risk assessments over the years, with special attention given to the implications for auditors? risk assessments for finincial year 2008. in regard to the worsened economic situation due to the recent credit crunch. Interest specifically goes out to auditors? perception of the risk assessments over the respective years. With the use of half-standardized interviews and a sample of 7 auditors active in the public interest entities sector, this paper verifies 7 hypothesizes relating to auditors' risk assessments. As expected, the main finding is that risk assessments are likely to be risk adjusted, and especially in light of the recent credit crunch. This paper should contribute to the literature on auditors? risk assessments due to its additional focus on the influenc of the economic situation on auditors' risk assessments.