| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2012: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Research Abstract |
This analysis examined the auditing accounting estimates in connection with the result of a past estimates. While a past estimating process is effective in the preparing of financial statements and may be used continuously afterwards, the error of past estimates should be restated. In addition, auditor should be careful about management bias of past estimates. If new information of past estimates becomes available, changes in accounting estimates must be required. After considering the issue of auditing in each case, I find the reason, timing and contents of the changes in accounting estimates is particularly important for auditor.
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