Study on the Audit Quality in the Audit Firm : The Japanese and the U. S. Evidence

点击翻译按钮获取中文摘要

In this Research we investigated the time of auditing in the Japanese and the U. S. audit firms to consider the audit quality in Japanese audit firms. As a result the time of auditing in the Japanese audit firms is one-four of that in the U. S. firms, and especially there are a significant difference in other procedures than the substantive procedure that needs the audit evidence explicitly. On the perspective of audit quality, our finding suggests the Japanese audit practice have a big problem to be solved.