Formulation of Auditors' judgments of Fraud Risk Assessment in Financial Statements Audit
| Project/Area Number |
21730378
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kansai University (2010-2011)
Sophia University (2009) |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
|
| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 不正リスク / リスク評価 / 監査判断 / 監査 / 財務諸表監査 |
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| Research Abstract |
In this study, I examined how auditors identify specific fraud risk factors, assess the client's level of fraud risk, and plan audit tests to address fraud
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Report
(4 results)
Research Products
(12 results)
