2011 Fiscal Year Final Research Report
Formulation of Auditors' judgments of Fraud Risk Assessment in Financial Statements Audit
| Project/Area Number |
21730378
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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 | Kansai University (2010-2011)
Sophia University (2009) |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | 不正リスク / リスク評価 / 監査判断 |
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| Research Abstract |
In this study, I examined how auditors identify specific fraud risk factors, assess the client's level of fraud risk, and plan audit tests to address fraud
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