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

在本研究中，我们考察了日本和美国审计事务所的审计时间，以考虑日本审计事务所的审计质量。因此，日本审计事务所的审计时间是美国审计事务所的四分之一，特别是在明确需要审计证据的实质性程序之外的其他程序上存在显著差异。从审计质量的角度来看，我们的发现表明日本的审计实践有很大的问题需要解决。

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.