{"@context":{"@vocab":"https://cir.nii.ac.jp/schema/1.0/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/","foaf":"http://xmlns.com/foaf/0.1/","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","datacite":"https://schema.datacite.org/meta/kernel-4/","ndl":"http://ndl.go.jp/dcndl/terms/","jpcoar":"https://github.com/JPCOAR/schema/blob/master/2.0/"},"@id":"https://cir.nii.ac.jp/crid/1390024323625617408.json","@type":"Article","productIdentifier":[{"identifier":{"@type":"DOI","@value":"10.11517/jsaisigtwo.2025.fin-035_117"}}],"dc:title":[{"@language":"ja","@value":"財務諸表監査のための逐次検定：試査手順の統計学的な定式化と理論保証"},{"@language":"en","@value":"Statistical Formulation and Theoretical Guarantees for Audit Sampling Procedures Using Sequential Testing"}],"dc:language":"ja","description":[{"type":"abstract","notation":[{"@language":"ja","@value":"<p>現代の財務諸表監査は，リスクアプローチのもと，財務諸表に重要な虚偽表示がないことの合理的な保証を目的としている．その目的を達成するため，監査は原則として，母集団（勘定科目明細等）の一部をサンプルし，そのサンプルを検証する試査により実施される．試査の実務では，一度のサンプリングによって健全性の判定ができなければ，健全性の判断ができるまでサンプリングを続けるという慣行がある．しかし，この手続は経験則に依存しており，統計学的に洗練されておらず，誤判定確率に関する数学的保証を欠いている可能性がある．本稿では，このような試査における慣行を逐次検定問題として定式化し，統計学的に保証のある手続に精緻化する．具体的には，従来の試査の手続を超幾何分布に従うサンプリングのもとでの逐次検定として定式化し，財務諸表の健全性に関する帰無仮説と対立仮説に対して，監査人が設定した有意水準を満たす仮説検定の方法を設計する．</p>"}],"abstractLicenseFlag":"allow"}],"creator":[{"@id":"https://cir.nii.ac.jp/crid/1410024323625617409","@type":"Researcher","foaf:name":[{"@language":"en","@value":"KATO Masahiro"},{"@language":"ja","@value":"加藤 真大"}],"jpcoar:affiliationName":[{"@language":"en","@value":"Osaka Metropolitan University"},{"@language":"ja","@value":"大阪公立大学"},{"@language":"en","@value":"Mizuho-DL Financial Technology"},{"@language":"ja","@value":"みずほ第一フィナンシャルテクノロジー"}]},{"@id":"https://cir.nii.ac.jp/crid/1410024323625617408","@type":"Researcher","foaf:name":[{"@language":"ja","@value":"中川 慧"},{"@language":"en","@value":"NAKAGAWA Kei"}],"jpcoar:affiliationName":[{"@language":"en","@value":"Osaka Metropolitan University"},{"@language":"ja","@value":"大阪公立大学"}]}],"publication":{"publicationIdentifier":[{"@type":"EISSN","@value":"24365556"}],"prism:publicationName":[{"@language":"ja","@value":"人工知能学会第二種研究会資料"},{"@language":"en","@value":"JSAI Technical Report, Type 2 SIG"},{"@language":"ja","@value":"人工知能学会第二種研究会"}],"dc:publisher":[{"@language":"en","@value":"The Japanese Society for Artificial Intelligence"},{"@language":"ja","@value":"一般社団法人 人工知能学会"}],"prism:publicationDate":"2025-10-08","prism:volume":"2025","prism:number":"FIN-035","prism:startingPage":"117","prism:endingPage":"124"},"jpcoar:conferenceName":"金融情報学研究会","jpcoar:conferencePlace":"慶應義塾大学日吉キャンパス 来往舎1階シンポジウムスペースおよびオンライン","availableAt":"2025-10-08","foaf:topic":[{"@id":"https://cir.nii.ac.jp/all?q=Audit","dc:title":"Audit"},{"@id":"https://cir.nii.ac.jp/all?q=Audit%20sampling%20procedure","dc:title":"Audit sampling procedure"},{"@id":"https://cir.nii.ac.jp/all?q=Sequential%20testing","dc:title":"Sequential testing"},{"@id":"https://cir.nii.ac.jp/all?q=Hypothesis%20testing","dc:title":"Hypothesis testing"}],"dataSourceIdentifier":[{"@type":"JALC","@value":"oai:japanlinkcenter.org:2014610468"}]}