Positive Research on Auditor's Judgment Criteria in Going Concem Audit

本研究的实施对象有以下三点。主题(1)：对国外许多开展持续经营审计的国家的专业实践进行了详细的调查，该调查对公司持续经营存疑的例子中会计判断的标准或指标进行了归纳。通过案例分析的实施，可以解决审计人员具体而全面的判断标准和判断指标。课题(2)：利用课题(1)得出的判断准则和判断指标，可以重新构建持续经营审计中审计师判断形成的判断模型。主题(3)：将相关判断模型应用于东京证券交易所上市公司一科破产案例，探索持续经营审计在日本实施的可能性。首先，以美国和德国为例对上述问题进行考察(1)。根据这些调查结果，得出了审计人员的判断标准和判断指标。然后，综合得出上述主题的判断标准和判断指标(2)。从而完成了持续经营审计中审计人员判断形成模型。进一步收集了日本破产公司的财务数据和非财务数据(3)。经过整理、处理和分析，这些数据可以作为上述审计师判断形成模型的可变数据。这验证了持续经营审计在日本实施的可能性。最后，对上述三个课题在本科研资助项目最后一个财政年度的研究情况进行了总结。

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.