• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

A Study on the Practical and Applied System of Statistical Method in Financial Auditing

Research Project

Project/Area Number 62530081
Research Category

Grant-in-Aid for General Scientific Research (C)

Allocation TypeSingle-year Grants
Research Field 商学・経営学
Research InstitutionKobe University

Principal Investigator

MORI Minoru  Business Administration, Kobe University Professor, 経営学部, 教授 (70035913)

Co-Investigator(Kenkyū-buntansha) NAITO Fumio  Business Administration, Kobe University Assistant Professor, 経営学部, 講師 (80188862)
Project Period (FY) 1987 – 1989
Project Status Completed (Fiscal Year 1989)
Budget Amount *help
¥1,800,000 (Direct Cost: ¥1,800,000)
Fiscal Year 1989: ¥300,000 (Direct Cost: ¥300,000)
Fiscal Year 1988: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1987: ¥1,000,000 (Direct Cost: ¥1,000,000)
KeywordsFinancial Auditing / EDP Auditing / Expert System / Evaluation of Internal Control / Materiality / Analytical Review / Computer System / Management Strategy / アナリテイカル・レビュ- / システム監査 / エキスパート・システム / 監査システム / 会計監査,EDP監査 / アナリティカル・レビュー
Research Abstract

1. Aims of this study (1) A Research on the practical Application of statistical method in financial auditing. (2) A verification on effectiveness of auditing system with a computer by statistical method available for all auditing affairs.
2. Four main programs (1) A Theoretical research on the application of statistical method to financial. auditing (2) Investigation of computer system on applicable area (3) A research on possibility of a new auditing technique in inapplicable area. (4) A study on what audit report as information media should be.
About researches on (1), (3), and (4), our aims were achieved. In the case of (2), we had not established system available for all financial affairs yet. We had gotten only one part of our aim, "Computer Assisted Analytical Review System". It is generally said that realization of this research is difficult because of multiplicity of auditing. In order to achieve our aim, it requires further research, much more time, and high expert knowledge of computer. Our result will be a step to the area which nobody had investigated, and will be useful for future study.

Report

(4 results)
  • 1989 Annual Research Report   Final Research Report Summary
  • 1988 Annual Research Report
  • 1987 Annual Research Report
  • Research Products

    (31 results)

All Other

All Publications (31 results)

  • [Publications] 森實: "現代監査思考の転換" 企業会計. 41. 6-10 (1989)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] 森實: "分析手続と会計上の見積りの監査" 産業経理. 49. 1-11 (1989)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] 森實: "社会的期待とゴ-イング・コンサ-ン監査" 会計. 136. 1-14 (1989)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] 森實: "倒産予測と分析手続" 税経通信. 44. 21-28 (1989)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] 森實: "監査基準およびその設定主体の分化と統合" 企業会計. 42. 103-109 (1990)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] 内藤文雄: "会計監査におけるサンプリングの意味" 神戸大学経営学部研究年報. 36. 147-162 (1990)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] 森實: "現代監査論" 白桃書房, 254 (1989)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] Minoru Mori: "Theoretical Change in Modern Auditing" Kigyokaiei. Vol.41. 6-10 (1989)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] Minoru Mori: "Analytical Review and Audit for Accounting Forecasts" Sangyokeiri, Vol.49, 1989, pp.1-11.

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] Minoru Mori: "Public Expectations and Going Concern Auditing" Kaikei, Vol.136, 1989, pp.1-14.

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] Minoru Mori: "Bankruptcy Prediction and Analytical Review" Zeikeitsushin, Vol.44, 1989, pp.21-28.

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] Minoru Mori: "Segregation and Integration of Authoritative Bodies Designated to Establish Auditing Standards" Kigyokaikei, Vol.42, 1990, pp.103-109.

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] Fumio Naito: "Eine Betrachtung uber die stichprobengestutzer Prufungsmethoden bei der Jahresabschlubetaprufung - Aufgrund der Behandlung im deuschen Berufsrecht -" The Kenkyu Nempo (Kobe University) Vol.36, 1990, pp.147-162.

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] Minoru Mori: Modern Auditing. Hakuto-shobo, 254 (1989)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1989 Final Research Report Summary
  • [Publications] 森實: "現代監査思考の転換" 企業会計. 41. 6-10 (1989)

    • Related Report
      1989 Annual Research Report
  • [Publications] 森實: "分析手続と会計上の見積りの監査" 産業経理. 49. 1-11 (1989)

    • Related Report
      1989 Annual Research Report
  • [Publications] 森實: "社会的期待とゴ-イング・コンサ-ト監査" 会計. 136. 1-14 (1989)

    • Related Report
      1989 Annual Research Report
  • [Publications] 森實: "倒産予測と分析手続" 税経通信. 44. 21-28 (1989)

    • Related Report
      1989 Annual Research Report
  • [Publications] 森實: "監査規準およびその設定主体の分化と統合" 企業会計. 42. 103-109 (1990)

    • Related Report
      1989 Annual Research Report
  • [Publications] 内藤文雄: "会計監査におけるサンプリングの意味" 神戸大学経営学部研究年報. 36. 147-162 (1990)

    • Related Report
      1989 Annual Research Report
  • [Publications] 森實: "現代監査論" 白桃書房, 254 (1989)

    • Related Report
      1989 Annual Research Report
  • [Publications] 森實: 国民経済雑誌. 157. 49-69 (1988)

    • Related Report
      1988 Annual Research Report
  • [Publications] 森實: 会計. 133. 1-15 (1988)

    • Related Report
      1988 Annual Research Report
  • [Publications] 森實: 税経セミナー. 33. 9-15 (1988)

    • Related Report
      1988 Annual Research Report
  • [Publications] 森實: 税経セミナー. 33. 7-13 (1988)

    • Related Report
      1988 Annual Research Report
  • [Publications] 森實: 神戸大学経営学部研究所年報. 35. (1989)

    • Related Report
      1988 Annual Research Report
  • [Publications] 内藤文雄: 国民経済雑誌. 158. 39-57 (1988)

    • Related Report
      1988 Annual Research Report
  • [Publications] 森實: "現在監査論" 白桃書房, 1-254 (1989)

    • Related Report
      1988 Annual Research Report
  • [Publications] 森實: 神戸大学経営学部研究年報. XXXIV. 49-89 (1988)

    • Related Report
      1987 Annual Research Report
  • [Publications] 森實: 国民経済雑誌. 157-5. (1988)

    • Related Report
      1987 Annual Research Report
  • [Publications] 内藤文雄: 神戸大学経営学部研究年報. XXXIV. 225-251 (1988)

    • Related Report
      1987 Annual Research Report

URL: 

Published: 1987-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi