Empirical Research of Auditors' Materiality Judgments
| Project/Area Number |
24530551
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Yokohama National University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
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| Keywords | 重要性判断 / 財務諸表監査 / 監査人の重要性判断 / 監査報告書 / 監査判断 / 重要性概念 |
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| Outline of Final Research Achievements |
Benchmarks and percentages used by auditors who set materiality for the financial statements as a whole are different from those are generally said, and a wide variety of those criteria. In contrast, it is found that the ratio of evaluative (qualitative) materiality to planning (quantitative) materiality is almost constant. However, because of a wide variety of planning materiality among audit clients, it is doubtful that the effectiveness of reasonable assurance about free from material misstatements in the financial statements.
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Report
(4 results)
Research Products
(3 results)
