Evidence from Auditors about Managers' and Auditors' Earnings-Management Decisions

A plurality of fixing holes are made in the upper and side faces of a hollow rectangular prism block body at least the top and four side faces of which are quartz glass or monocrystalline quartz rectangular plates. A plurality of reference members, each having a reference measuring face with which the fore end of a probe of a measuring apparatus is brought into contact, are inserted into the fixing holes, respectively, and secured in place. An inspection master block ensuring a high inspection accuracy by minimizing the effect of ambient temperature variation and a method for producing the same are thereby provided.