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This study attempts to examine the determinant factors influencing the degree of audit risk, specially focusing on the professional accountant in business operations. We adopt the methodology of comprehensive AHP framework combined with DEMATE analysis. Herewith, this study categorizes five main criteria: control environment, risk assessment, audit control, monitoring activities, and information and communication, as well as fifteen sub-criteria. This study result findings may provide some important implications or recommendations for accountant’s practice, and meanwhile may contribute suggestions for future researchers’ making a breakthrough in theory. JEL classification numbers: C52 M41 M42. Keywords: Audit risk, Accountant, AHP, DEMATE.

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