| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Research Abstract |
In this Research we investigated the time of auditing in the Japanese and the U. S. audit firms to consider the audit quality in Japanese audit firms. As a result the time of auditing in the Japanese audit firms is one-four of that in the U. S. firms, and especially there are a significant difference in other procedures than the substantive procedure that needs the audit evidence explicitly. On the perspective of audit quality, our finding suggests the Japanese audit practice have a big problem to be solved.
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