2009 Fiscal Year Final Research Report
Audit Judgment in Risk-based Auditing
| Project/Area Number |
20730313
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Nagoya University |
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Principal Investigator |
OZAWA Michihiro Nagoya University, 経済学部, 准教授 (50362819)
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| Project Period (FY) |
2008 – 2009
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| Keywords | 監査判断 |
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| Research Abstract |
Through the experiments and interviews I collected the data about audit judgments from 9 practicing auditors. This experiment which investigates the effect of business risk and its perception to the auditors' judgment used protocol analysis.
I analyzed the protocol data and found that the difference of risk assessment strategy may affect to auditors' risk assessment results. The risk assessment strategy means the systematic approach of audit judgment to acquire and process information about the client's risk, that is, an approach to or an attitude towards information or evidence obtained by auditors.
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