| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Outline of Final Research Achievements |
This study was conducted with the aim of directly measuring the quality of audits of financial statements as statutory audits. It is practically impossible to measure the quality of audits using actual audit document data from the viewpoint of the auditor's confidentiality obligation. Therefore, by presenting virtual business risk information inductively extracted from actual business risk information to German university researchers and a few certified public accountants, through the planning of the audit plan, the rationality of the basis of the audit opinion expressions Was analyzed. As a result, we detected that it might be possible to measure audit quality directly.
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