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新型コロナウイルス感染症（COVID-１９) 拡大下の監査 : 監査法人に対するインタビュー調査を中心に
https://stars.repo.nii.ac.jp/records/9350
https://stars.repo.nii.ac.jp/records/9350885d7480-8818-49f0-911a-cf9a9ce74bf3
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
小澤義昭 (1.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2021-04-13 | |||||
| タイトル | ||||||
| タイトル | 新型コロナウイルス感染症（COVID-１９) 拡大下の監査 : 監査法人に対するインタビュー調査を中心に | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | Auditing Under COVID-１９ : Fact-Finding Survey by Interviews | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 新型コロナウイルス感染症（COVID-１９) | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 会計上の見積り | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 監査 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 大手監査法人 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | グループ監査 | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
小澤, 義昭
× 小澤, 義昭× OZAWA, Yoshiaki |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | On April 7, 2020, the government declared a state of emergency to seven prefectures, including Tokyo and Osaka, as part of the government’s countermeasures against COVID-19 infections. Following the declaration of the state of emergency, many companies in Japan were forced to switch to working from home. This also applies to Japanese audit corporations, and I understand that audit partners and staffs have not been able to go to their offices, nor visit the audit clients. As if in response to this, the Japanese Institute of Certified Public Accountants released “Points to note on Auditing Related to COVID-19 (Parts 1 to 6)” from March to June. The International Auditing and Assurance Standards Council also published several types of “Staff Alerts on Audit Practices”. Furthermore, in order to deal with accounting problems under COVID-19, the Accounting Standards Board of Japan has also published “The Concept of the Impact of COVID- 19 on Making Accounting Estimates.” Under such circumstances, the year-end audit of the settlement of accounts in March 2020 (2,362 of the listed companies) was conducted, and how each audit corporation carries out the audit field works under the environment. Considering the above circumstances, I performed the fact-finding survey by interviews against Big 4 accounting firms in Japan (EY Shinnihon, Tohmatsu, Azusa, PwC Arata) and other large Japanese audit corporations (Taiyo, Gyousei and Hibiki) with the cooperation of the Japan Certified Public Accountants Association Osaka branch. Especially, I interviewed how to perform the year-end audit for listed companies and how to determine the reasonableness of accounting estimates by audit clients. The structure of this paper is as follows. Section 2 outlines the response of regulators under COVID-19 and points to note in audits. After giving an overview of the interview survey in Section 3, the results of the interview survey will be presented and interpreted in Section 4. The final section, Section 5, gives a summary of this article and prospects. |
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| 書誌情報 |
ja : 桃山学院大学経済経営論集 en : ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW 巻 62, 号 4, p. 253-289, 発行日 2021-03-22 |
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| 出版者 | ||||||
| 出版者 | 桃山学院大学総合研究所 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 02869721 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00240555 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
