2015 Fiscal Year Final Research Report
An Inquiry into a conceptual framework of professional skepticism in a financial statement audit
| Project/Area Number |
25590106
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | 監査上の懐疑 / 職業的懐疑心 / 反証 / 実証 / 推定的懐疑 / 中立的懐疑 / 監査認識 / 不正探索型監査 |
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| Outline of Final Research Achievements |
The auditing profession issued SAS No. 99, which deleted statements representing the profession’s conventional position on the neutrality view, and took steps to cope with material misstatements due to fraud. SAS No. 99 emphasized the need for auditors to revise their skeptical mindset. It has not been clear, however, whether the profession, at that time, thought conceptually about the two different degrees of the skeptical mindsetallowable under the concept of a financial statement audit.
A conceptual inquiry is necessary because it will lend support to explaining: (1) how the two perspectives mentioned above are not substitutive but complementary, (2) how the levelof audit skepticism can be measured and can differently influence the audit cognition process, (3) how financial statement audit skepticism and forensic audit skepticism differ, and (4) how the level of audit skepticism changes proactively and reactively depending on the perceived risks that auditors face.
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| Free Research Field |
会計学
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