| Project/Area Number |
25590105
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Meiji University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
ITOH Tatsumine 西南学院大学, 商学部, 教授 (50184669)
TAKEHARA Sohmitsu 明治大学, 専門職大学院会計専門職研究科, 特任教授 (00573817)
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| Project Period (FY) |
2013-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
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| Keywords | 保証業務 / 人的条件 / 監査委員監査 / 合意された手続の実施業務 / 監査・保証業務 / 統一規準 / 独立性 / 自治体監査 / 合意された手続 / コンフォートレター |
|---|
| Outline of Final Research Achievements |
We studied an establishment of overall standards of assurance engagements, i.e. some personnel standards of the assurance engagements practitioners and the auditors of local governments. And also we did some questionnaires to the auditors of local governments. And then we studied the nature of agreed-upon practitioners. About the result of our studies, we wrote some articles and contributed to our bulletins.
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