| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Research Abstract |
Accounting process can be considered as a process of communicating information. This study examined how auditors are involved with information relevance in the process, how they evaluate it, and what factors affects such auditors' evaluation.
I conducted a case study to examine auditors' involvement with information relevance at the financial statement level. As the result, I found that while auditors evaluate the relevance of information that are audited independently of their evaluation of whether the information complies to accounting standards, their evaluation of information relevance does not necessarily conform with the society's expectations. In addition, I investigated auditors' evaluation of the relevance of obtained evidence using experimental data and identified some factors that influence such evaluation.
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