A Theoretical and Empirical Research on the Auditor's Judgments
Grant-in-Aid for General Scientific Research (C)
|Allocation Type||Single-year Grants|
|Research Institution||Kobe University|
NAITO Fumio Kobe University, School of Business Administration, Associate Professor, 経営学部, 助教授 (80188862)
|Project Period (FY)
1993 – 1994
Completed(Fiscal Year 1994)
|Budget Amount *help
¥1,800,000 (Direct Cost : ¥1,800,000)
Fiscal Year 1994 : ¥700,000 (Direct Cost : ¥700,000)
Fiscal Year 1993 : ¥1,100,000 (Direct Cost : ¥1,100,000)
|Keywords||Financial Audit by C.P.A. / Audit Judgment / Cognitiv Aspect of Audit Judgment / Risk Approach in Audit / Going Concern Audit / 監査判断形成 / 監査における心証形成プロセス / 監査意見形成|
This research has following two purposes.
(1) Constructing the theoretical framework of audit judgment formation and its model.
(2) Inspecting the practical propriety of the proper judgment formation model in a financial audit.
As for the research purpose (1) , I constructed the theoretical constructive model of audit judgment formation, and presented the way judgment formation ought to be in the risk oriented audit, which is the basical approach of the modern financial audit by C.P.A.For the research purpose (2) , I examined the effectiveness of the proper model, using the guideline of the audit judgment which I extracted from the detailed analysis of the audit criteria of foreign countries and the criteria of audit judgment, induced and supposed from the cases in the latest auditor's reports. By this, I could present the concrete audit judgment illustratively.
The matters founded out in this research are as follows.
*The audit judgments appear in the different forms in the various aspects of audit, therefore we should treat them distinctively for the cognitive aspect of audit judgment.
*In the cognitive aspect of audit judgment, the judgment is made through inferential process with syllogism, the collecting of information corresponds to the process of collecting the minor premises and the proposition to be proved could be proved by the inductive inference from those minor premises.
*The formation of audit opinion is a process of synthesizing the propositions to be proved, and we can fully recognize the possibility of objectivity by the application of Baysian theorem.
*On the way the going-concern audit ought to be, we could present the original perspective based on the re-examination of the audit function.
Research Output (23results)