ABSTRAK
Tesis ini membahas mengenai hal-hal yang harus di konsiderasi dalam proses penerimaan dan evaluasi klien audit. Seperti integritas, keadaan khusus, dan resiko yang tidak biasa di klien. Selain itu auditor juga harus independen dan kompeten dalam mengaudit.

---

ABSTRACT
This thesis discusses matters that must be considered in the process of client 39;s acceptance. Such as integrity, special circumstances, and unusual risks in a prospective client. In addition, auditors must also be independent and competent while auditing a client.