1990 Fiscal Year Final Research Report Summary
Research on Review Pocedures and Assurance by Certifies Public Accountants.
Project/Area Number |
01530079
|
Research Category |
Grant-in-Aid for General Scientific Research (C)
|
Allocation Type | Single-year Grants |
Research Field |
Accounting
|
Research Institution | Komazawa University |
Principal Investigator |
IIOKA Toru Professor, Faculty of Economics, Komazawa University., 経済学部, 教授 (00052449)
|
Project Period (FY) |
1989 – 1990
|
Keywords | Review / Analytical Procedures / Level of Assurance |
Research Abstract |
This project tried to clarify the following three problems of Review Procedures and Assurance by Certified Public Accountants. (1) On development of Review of Services by Certified Public Accountants. (2) On comparison between Audit Techniques and Review Procedures. (3) On level of assurance by Certified Public Accountants in Audit and Review Services. The result of my research published the following articles. (A) A Study on Review Services (1), (2), (3). (B) A Method of Analytical Procedures. (C) Audit Risk and Materiality. In Article (A), I examined development of Review Services by Certified Public Accountants in U. S. A., especially SSARS No. 1 and Attestation Standards by AICPA. In Article (B), I studied the Analytical Procedures, especially SAS No. 56 byAICPA. In Article (C), I considered the relationship of Audit Risk and Materiality in Audit. I want to continue to research the relationship of level of assurance by Audit and Review Services.
|
Research Products
(7 results)