2020年3月期決算企業に起きた監査上のリスク

抄録

This paper showed the audit risk of financial statements for the fiscal year ending March 31, 2020. Many companies did not significantly delay their normal audit schedules in the Covid-19 disaster. They emphasized the timeliness of the information. As a result, auditors had to perform their work online. To date, no accounting fraud has been detected this fiscal year. However, as Lamberta et al. (2017) demonstrated, time pressure has a negative impact on earnings quality. We must explore this audit quality.