@article{oai:stars.repo.nii.ac.jp:00009350,
 author = {小澤, 義昭 and OZAWA, Yoshiaki},
 issue = {4},
 journal = {桃山学院大学経済経営論集, ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW},
 month = {Mar},
 note = {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.},
 pages = {253--289},
 title = {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},
 volume = {62},
 year = {2021}
}