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Research on Review Pocedures and Assurance by Certifies Public Accountants.

Research Project

Project/Area Number 01530079
Research Category

Grant-in-Aid for General Scientific Research (C)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionKomazawa University

Principal Investigator

IIOKA Toru  Professor, Faculty of Economics, Komazawa University., 経済学部, 教授 (00052449)

Project Period (FY) 1989 – 1990
Project Status Completed (Fiscal Year 1990)
Budget Amount *help
¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 1990: ¥400,000 (Direct Cost: ¥400,000)
Fiscal Year 1989: ¥600,000 (Direct Cost: ¥600,000)
KeywordsReview / Analytical Procedures / Level of Assurance
Research Abstract

This project tried to clarify the following three problems of Review Procedures and Assurance by Certified Public Accountants.
(1) On development of Review of Services by Certified Public Accountants.
(2) On comparison between Audit Techniques and Review Procedures.
(3) On level of assurance by Certified Public Accountants in Audit and Review Services.
The result of my research published the following articles.
(A) A Study on Review Services (1), (2), (3).
(B) A Method of Analytical Procedures.
(C) Audit Risk and Materiality.
In Article (A), I examined development of Review Services by Certified Public Accountants in U. S. A., especially SSARS No. 1 and Attestation Standards by AICPA.
In Article (B), I studied the Analytical Procedures, especially SAS No. 56 byAICPA.
In Article (C), I considered the relationship of Audit Risk and Materiality in Audit.
I want to continue to research the relationship of level of assurance by Audit and Review Services.

Report

(3 results)
  • 1990 Annual Research Report   Final Research Report Summary
  • 1989 Annual Research Report
  • Research Products

    (9 results)

All Other

All Publications (9 results)

  • [Publications] 飯岡 透: "分析的手続の方法" 駒沢大学経済学論集. 21ー3. 55-75 (1990)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] 飯岡 透: "監査リスクと重要性" 駒沢大学経済学論集. 22ー4. (1991)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] TORU IIOKA: "A Study of Review Services (1)." The Economics Review of Komazawa University. Vol. 19, NO. 4. 101-120 (1988)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] TORU IIOKA: "A Study of Review Services (2)." The Economics Review of Komazawa University. Vol. 20, No. 1. 143-169 (1989)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] TORU IIOKA: "A Study of Review Services (3)." The Economics Review of Komazawa University. Vol. 20, No. 2. 165-203 (1989)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] TORU IIOKA: "The Method of Analytical Procedures." The Economics Review of Komazawa University. Vol. 21, No. 3. 55-75 (1990)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] TORU IIOKA: "Audit Risk and Materiality." The Economics Review of Komazawa University. Vol. 22, No. 4. 103-120 (1991)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1990 Final Research Report Summary
  • [Publications] 飯岡 透: "監査リスクと重要性" 駒沢大学経済学論集. 22ー4. (1991)

    • Related Report
      1990 Annual Research Report
  • [Publications] 飯岡透: "分析的手続の方法" 駒沢大学経済学論集. 21-3. 57-76 (1990)

    • Related Report
      1989 Annual Research Report

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Published: 1989-04-01   Modified: 2016-04-21  

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