Auditors' involvement with and evaluation of information relevance

审计师对信息相关性的参与和评估

• 批准号: 23530568
• 负责人: FUKUKAWA Hironori
• 金额: $ 2.58万
• 依托单位: Hitotsubashi University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2011
• 资助国家: 日本
• 起止时间: 2011 至 2013
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23530568/
• 关键词: 関連性; 監査判断; 証拠評価; 信念関数; 証拠の統合; 適正表示; 会計基準準拠性; 財務情報の関連性; 監査人の関連性への関与; 関連性理論

Accounting process can be considered as a process of communicating information. This study examined how auditors are involved with information relevance in the process, how they evaluate it, and what factors affects such auditors' evaluation.I conducted a case study to examine auditors' involvement with information relevance at the financial statement level. As the result, I found that while auditors evaluate the relevance of information that are audited independently of their evaluation of whether the information complies to accounting standards, their evaluation of information relevance does not necessarily conform with the society's expectations. In addition, I investigated auditors' evaluation of the relevance of obtained evidence using experimental data and identified some factors that influence such evaluation.

会计过程可以视为通信信息的过程。这项研究研究了审计师如何与该过程中的信息相关性，他们的评估方式以及哪些因素影响此类审计师的评估。我进行了一项案例研究，以检查审计师在财务报表级别上与信息相关性的参与。结果，我发现，审计师评估了对信息是否符合会计标准的评估的信息的相关性，但他们对信息相关性的评估并不一定符合社会的期望。此外，我研究了审计师对获得证据的相关性的评估，并确定了影响这种评估的某些因素。

项目成果

会計監査と企業統治

会计审计和公司治理

• 发表时间: 2011
• 作者: Akira Omori;Hiroyuki Yagi and Yoshihisa Maruyama;Hironori Fukukawa;Hironori Fukukawa;福川裕徳;千代田邦夫,鳥羽至英(責任編集)
• 通讯作者: 千代田邦夫,鳥羽至英(責任編集)

Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan

评估奥林巴斯的欺诈风险并确定有效的审计计划

• DOI: 10.11640/tjar.4.2014.01
• 发表时间: 2014
• 期刊: The Japanese Accounting Review
• 作者: Hironori Fukukawa;Theodore J. Mock;and Rajendra;P. Srivastava
• 通讯作者: P. Srivastava

Audit firm switch and engagement partner continuance

审计公司更换和项目合作伙伴延续

• 发表时间: 2012
• 作者: OMORI;Akira;Hironori Fukukawa
• 通讯作者: Hironori Fukukawa

Personal knowledge of audit partners and organizational knowledge of audit firms and the impact on audit fees

审计合伙人的个人知识和审计事务所的组织知识以及对审计费用的影响

• 发表时间: 2013
• 作者: OMORI;Akira;大森 明;Hyonok Kim and Hironori Fukukawa;大森明;Hironori Fukukawa
• 通讯作者: Hironori Fukukawa

監査判断の実証分析

审计判断的实证分析

• 发表时间: 2012
• 作者: Akira Omori;Hiroyuki Yagi and Yoshihisa Maruyama;Hironori Fukukawa;Hironori Fukukawa;福川裕徳
• 通讯作者: 福川裕徳