Presentation and Analysis of User Oriented Audit Quality Model
| Project/Area Number |
24530590
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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 | Konan University |
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Principal Investigator |
ITO Kimikazu 甲南大学, 経営学部, 教授 (30403306)
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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 |
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2013: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 監査品質 / 批判的態度 / 経営者に対する批判的態度 / 経営者に対する異議申し立て / 監査人の戦略的行動 / コミットメント / 信用財 |
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| Outline of Final Research Achievements |
I analyzed the contents of the audit quality framework by IAASB, and found that the core element for audit quality was posited to be the critical attitude of the auditor to the management. In accordance with this extracts the provision contents of the same framework, it was examined measures that may be contributing to the improvement of audit quality through more adequate exercise of the auditor's critical attitude toward management. As a result, following ways seem useful to improve audit quality, i) making auditors to strengthen the commitment to honest business conduct of auditors themselves by signing on a document to constrain the contribution to the public interest, ii) publishing matters of important challenge to management and important corrective content in the auditor's report, iii) giving those charged with governance (except manager) authority to select auditors.
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Report
(4 results)
Research Products
(5 results)
