Research on Review Pocedures and Assurance by Certifies Public Accountants.
Grant-in-Aid for General Scientific Research (C)
|Allocation Type||Single-year Grants |
|Research Institution||Komazawa University |
IIOKA Toru Professor, Faculty of Economics, Komazawa University., 経済学部, 教授 (00052449)
|Project Period (FY)
1989 – 1990
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)
|Keywords||Review / Analytical Procedures / Level of Assurance|
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)
Research Products (9 results)