| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2017: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Outline of Final Research Achievements |
As the theme of "An International and Empirical Study on the Assurance Effect of Various Forms of Audit on Stakeholders," we examined the actual situation of providing audit and attestation engagements for special purpose financial information, especially focused on the U.S. PCAOB regulations and AICPA standards. And we studied the details of voluntary audit services in Germany with the cooperation of collaborating researcher.
It was confirmed that our practice related to voluntary audit and attestation in Japan was not introduced and established sufficiently, so we suggested the necessity of further improvement of detailed practical guidelines.
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