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Abstract

The study was conducted to examine and analyze whether audit risk, auditor's independence, auditor's business risk, and client's business risk affect the decision to audit engagements acceptance. Quantitative analysis conducted with data collection techniques using questionnaires. 97 respondents were partners of accounting firms in Surabaya. The results of this study are audit risk, auditor independence, and client's business risk have a significant effect on audit engagement acceptance. While the auditor's business risk has a positive but insignificant effect on audit engagement acceptance.