This study briefly aims to extend the relationship between client risks with the audit planning by proposes the acceptance of audit engagement as a mediate variable to fill a gap research. furthermore to determine the effect of client risk toward the audit planning in Public Accounting Firm in Jakarta. Indonesia. This research is a quantitative causal with primary data obtained by que... https://xafdxgooxnkspt.timeblog.net/70687887/improvement-of-a-land-fragmentation-measurement-model-based-on-natural-surface-elements-and-road-network