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A Theoretical and Empirical Research on the Auditor's Judgments

审计师判断的理论与实证研究

基本信息

批准号：
05630086
负责人：
NAITO Fumio
金额：
$ 1.15万
依托单位：
Kobe University
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1993
资助国家：
日本
起止时间：
1993 至 1994
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-05630086/
关键词：
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

项目摘要

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.

本研究有以下两个目的。(1)构建审计判断形成的理论框架及其模型。(2)针对研究目的（1），构建了审计判断形成的理论结构模型，提出了作为现代财务审计基本方法的风险导向审计判断形成的方式。本文通过对国外审计准则的详细分析，提炼出审计判断的准则，并从最新审计报告中的案例中归纳和假设出审计判断的标准，对适当模型的有效性进行了检验。在此基础上，笔者对具体的审计判断进行了说明。审计判断以不同的形式出现在审计的各个方面，因此，对于审计判断的认知方面，我们应该区别对待。在审计判断的认知方面，审计判断是通过三段论推理过程作出的，信息的收集过程对应于小前提的收集过程，要证明的命题可以通过小前提的归纳推理得到证明。审计意见的形成是一个综合被证明命题的过程，运用贝叶斯定理可以充分认识到审计意见客观性的可能性。关于持续经营审计的应有之路，我们可以在重新审视审计职能的基础上提出独到的观点。