Positive Research on Auditor's Judgment Criteria in Going Concem Audit
Grant-in-Aid for Scientific Research (C)
|Allocation Type||Single-year Grants|
|Research Institution||Kobe University|
NAITO Fumio Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (80188862)
|Project Period (FY)
1998 – 2001
Completed(Fiscal Year 2001)
|Budget Amount *help
¥3,400,000 (Direct Cost : ¥3,400,000)
Fiscal Year 2001 : ¥700,000 (Direct Cost : ¥700,000)
Fiscal Year 2000 : ¥700,000 (Direct Cost : ¥700,000)
Fiscal Year 1999 : ¥900,000 (Direct Cost : ¥900,000)
Fiscal Year 1998 : ¥1,100,000 (Direct Cost : ¥1,100,000)
|Keywords||Going Concern / Going Concern Audit / Financial Statement Audit|
The enforcement subjects of this research are the following three points.
Subject (1) : The professional practices in many foreign countries where going concern audit is carried out are investigated in detail This investigation pursues inductively the criteria or indexes of accountant's judgment in the examples in which there were doubtfulness of continuation of the company as a going concern. By enforcement of such a case study, auditor's concrete and comprehensive judgment criteria and judgment index can be solved.
Subject (2) : The judgment model of auditor's judgment formation in a going concern audit can be newly built using the judgment criteria and judgment indexes which were drawn with the subject (1).
Subject (3) : The judgment model concerned is applied to the case in which the First Section of the Tokyo Stock Exchange listed company went bankrupt This searches for the possibility of implementation of going concern audit in Japan.
First, the example of the United States and Germany was investigated about the above-mentioned subject (1). Auditor's judgment criteria and judgment indexes were drawn from these results of an investigation.
Next, the judgment criteria and judgment indexes which were obtained were synthesized about the above-mentioned subject
(2). Thereby, auditor 's judgment formation model in going concern audit was completed. Furthermore, financial date and non-financial date about bankruptcy companies in Japan were collected about the above-mentioned subject (3). Arrangement, processing, and analysis were performed so that these date could be incorporated as variable data of the above-mentioned auditor 's judgment formation model. This verified the execution possibility of going concern audit in Japan.
Finally, research was summarized about the three above-mentioned subjects in the last fiscal year of this Grant-in-Aid for Scientific Research.
Research Products (32results)