2014 Fiscal Year Final Research Report
Empirical Research of Auditors' Materiality Judgments
| Project/Area Number |
24530551
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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 | Yokohama National University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 重要性判断 / 財務諸表監査 |
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| Outline of Final Research Achievements |
Benchmarks and percentages used by auditors who set materiality for the financial statements as a whole are different from those are generally said, and a wide variety of those criteria. In contrast, it is found that the ratio of evaluative (qualitative) materiality to planning (quantitative) materiality is almost constant. However, because of a wide variety of planning materiality among audit clients, it is doubtful that the effectiveness of reasonable assurance about free from material misstatements in the financial statements.
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| Free Research Field |
会計学
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