Survey on the Audit Time in Japanese and Foreign Audit Engagement
| Project/Area Number |
26590082
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
MACHIDA Yoshihiro 青山学院大学, 会計プロフェッション研究科, 教授 (50267431)
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| Project Period (FY) |
2014-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 監査の品質 / 監査時間 / 監査計画 / 監査報酬 / 内部統制 / 監査手続 |
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| Outline of Final Research Achievements |
In this research, I have done the survey on the audit time in Japanese, the US and the UK auditing firm, as the real engagement base.
This research found that (1) the audit time in Japanese audit engagement is significantly shorter than the US and the UK, (2) the additional time by the audit plan change is significantly shorter than the others, and (3) the Japanese auditors scarcely share time for the evaluation of internal control without the time for internal control audit, quiet unlike the US auditors.
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Report
(3 results)
Research Products
(3 results)
