2013 Fiscal Year Final Research Report
An analysis of auditing accounting estimate: management bias, error corrections and changes in accounting estimates
| Project/Area Number |
23530595
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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 | Senshu University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Keywords | 監査人 / 見積りの監査 / 見積りの変更 / 見積りの偏向 / 公認会計士 / 修正再表示 / 繰延税金資産 / 会計上の見積り |
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| Research Abstract |
This analysis examined the auditing accounting estimates in connection with the result of a past estimates. While a past estimating process is effective in the preparing of financial statements and may be used continuously afterwards, the error of past estimates should be restated. In addition, auditor should be careful about management bias of past estimates. If new information of past estimates becomes available, changes in accounting estimates must be required. After considering the issue of auditing in each case, I find the reason, timing and contents of the changes in accounting estimates is particularly important for auditor.
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