Abstract
– This study aimed at developing an engagement risk instrument to be considered for utilisation by Zimbabwean audit firms. A Delphi process was conducted in which engagement risk experts, namely; eight audit partners and eight chief risk officers in Zimbabwean audit firms rated the importance of forty engagement risk factors that were identified from literature and had been confirmed by six audit partners and six chief risk officers in Zimbabwean audit firms through the interview process. An ERMI was developed from calculations involving the different importance levels of engagement risk factors.