A general feature of auditing negotiation process is the concession of auditor and client, therefore the client’s concession strategy may be potentially influence the auditor’s negotiation judgments, furthermore the audit quality.
审计人员和客户的让步是审计谈判过程的一个普遍特征,并且客户使用的让步策略也很可能影响审计人员的谈判判断,进而影响审计质量。
参考来源 - 客户让步策略与审计人员谈判判断研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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