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Meaning of the International Auditing Standards for Non-profit Oganization

Research Project

Project/Area Number 15K03760
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionHokkaido University

Principal Investigator

Yoshimi Hiroshi  北海道大学, 経済学研究院, 教授 (90222398)

Co-Investigator(Kenkyū-buntansha) 村上 理  大同大学, 情報学部, 講師 (30737797)
Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
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)
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
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.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (13 results)

All 2018 2017 2016 2015

All Journal Article (11 results) (of which Acknowledgement Compliant: 2 results) Presentation (2 results) (of which Int'l Joint Research: 1 results,  Invited: 1 results)

  • [Journal Article] 不正と会計2018

    • Author(s)
      吉見宏
    • Journal Title

      會計

      Volume: 193 Pages: 1-12

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 政府部門と私的部門の接近2018

    • Author(s)
      吉見宏
    • Journal Title

      会計検査研究

      Volume: 57 Pages: 5-11

    • NAID

      40021526229

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 企業不正事例にみる監査論点-(株)プロデュースの事例から-2017

    • Author(s)
      吉見宏
    • Journal Title

      商学論纂

      Volume: 58 Pages: 151-168

    • Related Report
      2017 Annual Research Report 2016 Research-status Report
  • [Journal Article] 地方自治体会計におけるJPSASの必要性2017

    • Author(s)
      吉見宏
    • Journal Title

      會計

      Volume: 191 Pages: 15-29

    • Related Report
      2017 Annual Research Report 2016 Research-status Report
  • [Journal Article] 米国公認会計士の自主規制に対するパブリック・セクターの関与-1970 年代米国におけるピア・レビューの導入を題材として-2017

    • Author(s)
      村上理
    • Journal Title

      大同大学紀要

      Volume: 52 Pages: 149-154

    • NAID

      120006373422

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 米国公認会計士の自主規制に対するパブリック・セクターの関与―1970年代米国におけるピア・レビューの導入を題材として―2017

    • Author(s)
      村上理
    • Journal Title

      大同大学紀要

      Volume: 52 Pages: 149-154

    • NAID

      120006373422

    • Related Report
      2016 Research-status Report
  • [Journal Article] 第三者委員会と監査の独立性2016

    • Author(s)
      吉見宏
    • Journal Title

      税経通信

      Volume: 71 Pages: 133-140

    • NAID

      40020784056

    • Related Report
      2016 Research-status Report
  • [Journal Article] 会計不正事例と監査研究-その意義と方法-2016

    • Author(s)
      吉見宏
    • Journal Title

      日本監査研究学会課題別研究部会「会計不正事例と監査」中間報告書

      Volume: - Pages: 1-8

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 監査人の交代と不正事例2016

    • Author(s)
      村上理
    • Journal Title

      日本監査研究学会課題別研究部会「会計不正事例と監査」中間報告書

      Volume: - Pages: 36-42

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] わが国自治体におけるパブリック・ガバナンスのあり方-内部統制および公監査制度からみた問題の所在-2016

    • Author(s)
      吉見宏
    • Journal Title

      公会計研究

      Volume: 17 Pages: 1-8

    • Related Report
      2015 Research-status Report
  • [Journal Article] AICPAの職業倫理基準と「一般に認められた会計原則」-1973年職業倫理規程規則203の設定を題材として-2015

    • Author(s)
      村上理
    • Journal Title

      経済学研究

      Volume: 65 Pages: 157-165

    • NAID

      120005619632

    • Related Report
      2015 Research-status Report
  • [Presentation] Philanthropy and Community Development in Japan2017

    • Author(s)
      吉見宏
    • Organizer
      Symposium on Public Services Reform
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research / Invited
  • [Presentation] 地方自治体会計における JPSAS の必要性2016

    • Author(s)
      吉見宏
    • Organizer
      日本会計研究学会
    • Place of Presentation
      静岡コンベンションアーツセンター
    • Year and Date
      2016-09-13
    • Related Report
      2016 Research-status Report

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Published: 2015-04-16   Modified: 2019-03-29  

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