| Project/Area Number |
16H03684
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Momoyama Gakuin University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
異島 須賀子 久留米大学, 商学部, 教授 (20336069)
松本 祥尚 関西大学, 会計研究科, 教授 (30219521)
小澤 義昭 桃山学院大学, 経営学部, 教授 (40570205)
井上 善弘 香川大学, 経済学部, 教授 (60253259)
深井 忠 慶應義塾大学, 商学部(三田), 教授 (30400211)
宮本 京子 関西大学, 商学部, 教授 (50407334)
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| Project Period (FY) |
2016-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥10,920,000 (Direct Cost: ¥8,400,000、Indirect Cost: ¥2,520,000)
Fiscal Year 2018: ¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2017: ¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2016: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
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| Keywords | 監査報告書 / Key Audit Matters / Critical Audit Matters / 情報提供機能 / 意見表明機能 / 二重責任の原則 / 長文式監査報告書 / 会計学 |
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| Outline of Final Research Achievements |
The introduction of the extended Auditor’s Reports was decided in Japan. We will be introducing KAM. We have analyzed ① a motive, the background of the Audit Report, ② conflict between the information function and dual responsibility , ③ the present conditions of KAM/CAM. We were able to get basics of interview investigation. We didn’t find the big difference between KAM and CAM. However, we got the new knowledge such as the difference in KAM/CAM in the adverse opinion and that IAASB had been going to use expression called CAM at first. We carried out the survey of KAMs in the Auditor’s Reports. We found a lot of homogenous database of KAMs about the “Recoverability of trade receivables” and so on. We found that a boilerplate sign was seen in making it for KAMs including there being many menti ons of the textbook-like audit procedures. We were not able to get a meaningful result about the questionnaire survey because there were little number of the answers.
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| Academic Significance and Societal Importance of the Research Achievements |
日本でも導入されることとなった監査報告書の長文化、その中心的記載項目となる「監査上の主要な検討事項（KAM）」は、これまでの監査報告書の部分的改訂ではなく監査報告書の性格を根本から変える可能性がある。世界でもIAASBが定めるISA採用の国を含め数多くの国々ですでに導入されている。KAMの導入を控えて、その意義やあり方、ならびに、諸外国における現状を分析することは大きな社会的意義を持つものである。
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