Meaning of the International Auditing Standards for Non-profit Oganization
| Project/Area Number |
15K03760
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hokkaido University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
村上 理 大同大学, 情報学部, 講師 (30737797)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 会計監査 / 非営利組織 / 不正 / 国産監査基準 / 監査 / 国際監査基準 / 会計専門職 / 監査報告書 / 保証 / 保証業務報告書 / 公会計 |
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| Outline of Final Research Achievements |
In Japan, application of International Auditing Standards to non-profit organization still has not developed. We considered that such application would be needed for the future. In particular, we recognized by this research what kind of application was appropriate for the various forms of non-profit organization in Japan. As a result, auditing for accounting fraud is familiar with non-profit organization, and therefore it is appropriate that the experience of accounting and auditing for fraud which profitable organization experienced would be also useful for non-profit organization in Japan.
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Report
(4 results)
Research Products
(13 results)
